VAT in e-commerce: the basics

In short: Net = gross ÷ (1 + VAT rate). If you sell to consumers in other EU countries, the One-Stop Shop (OSS) can help you report VAT centrally. This is a basic overview, not tax advice.

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Gross and net

Consumers see gross prices (with tax). For your calculation the net price counts. At 19% VAT, €59.90 gross is €50.34 net.

OSS in plain words

Since 2021 the EU has the One-Stop Shop scheme for distance sales to consumers. It allows VAT of other EU countries to be paid through one central return. Whether and from when it applies to you, clarify with a tax advisor.

Frequently asked questions

Does this apply to Malta or Germany?

The basic rules apply EU-wide, details vary by country. Ask a tax advisor.

Work it out with your numbers

The matching calculator runs in your browser. No sign-up, nothing is saved.

Gross-Net VAT Calculator

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