How do I handle the VAT, One-Stop-Shop and LUCID-ID information between countries ?
I Have a VAT number from my home country, do I need one from each country ?
In order to join IMN, it is necessary to have valid European VAT registration.
If you own a VAT registration in your country of origin in the European Union, you will be able to operate on the IMN Markets - keeping in mind the regulations and thresholds that apply which you will find here: https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce/online-sellers_en
If your business is not based in the EU (e.g. US, UK, Asia or North America), you might be requested by the Marketplaces to register for VAT in Europe.
Specifically for Kaufland, you might be requested a German VAT in this case or a valid registration to OSS (One-Stop-Shop) which will allow you to use your local VAT number all around Europe.
Once you join IMN and set your Home Marketplace ( given that you have a valid European VAT ), we strongly recommend that you simplify your VAT obligations by choosing the Pan-EU OSS Program . If you want to know more on OSS, click here : https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce/online-sellers_en
Would you like to know more on the topic, or receive assistance by an expert?
Connect to the IMN trusted partners on the VAT and taxation topic:
I am requested to enter my VAT but I don't have one, can I join IMN without it ?
It is not possible to join IMN without a valid European VAT. This is a mandatory requirement to be part of IMN, but also, it is a standard requirement to operate in most of European Marketplaces in general.
Opening a EU VAT though, is easy; you can either contact your local Tax Branch and you can also consult our trusted partners :
If your Marketplace of origin is eMAG, you might be used to work without a valid EU VAT at a local level only.
To use IMN, or to expand cross-border in any form, a EU-valid VAT becomes necessary.
What is OSS (One-stop-shop) ?
The "One-Stop-Shop" (OSS) was put in place by the EU Tax Authorities as a simplification of the previous EU VAT System. It allows you to centrally pay VAT on your distance sales of goods throughout the EU as part of one single VAT return. This means that registration in several member states is not necessary anymore.
The main change in the OSS procedure is that more types of sales can be reported than before and that you will also be able to report your distance sales of goods withinn the OSS program.
If you want to know more on OSS, click here : https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce/online-sellers_en
I am asked to provide a "LUCID-ID" for Kaufland - what is it ?
From 1st July 2022, there will be a registration obligation for all sellers who sell goods in packaging subject to system participation* to private end consumers in Germany.
You can find more information and the corresponding registration form in the packaging register (go directly to the FAQs here).
Once you have registered there, you can save your LUCID registration number in your Kaufland shop settings and/or in your IMN Registration form.
You will find all the necessary details here : https://lucid.verpackungsregister.org/
*According to the Packaging Act, packaging subject to system participation is sales packaging filled with goods, as well as outer packaging that typically accumulates as waste at the private end consumer after use.