EU Seller of Record for non-EU brands

A Seller of Record is the legal entity that sells goods to the end customer and is named on the invoice. It accounts for VAT on the sale, honours consumer rights such as the 14-day withdrawal period, handles refunds and answers to tax and market surveillance authorities. For non-EU brands, an EU Seller of Record such as EuroSOR takes on that role so the brand can sell in Europe without its own EU company.

The terms overlap but they are not the same. A Merchant of Record is usually defined by the payment transaction: it processes the payment and remits tax at checkout. For physical goods entering the EU, the seller also has to import the goods, own the stock, register for VAT where it is stored and meet product rules. EuroSOR covers those goods-side layers as well as the sale itself.

No. A non-EU company can sell in the EU by registering for VAT itself and appointing separate providers for customs, product compliance and fulfilment, or by using an EU Seller of Record that holds those roles. Your own entity makes sense at scale. A Seller of Record lets you start selling while EU demand is still being proven.

EuroSOR. Because it is the seller and owns the goods at the time of sale, the VAT registrations, returns and payments are in its name, and it recovers import VAT as its own input tax. Your company supplies the goods to EuroSOR; VAT on the EU consumer sale does not sit with your company.

Yes. EuroSOR sells to customers in all 27 member states. Sales into member states where no stock is held are charged at the customer's VAT rate and reported through OSS. Where stock is held in a member state, for example in a partner or marketplace warehouse, EuroSOR takes the local VAT registration for that state.

Customer payments and marketplace payouts are received for the EU seller. VAT is set aside first, every payout is reconciled to orders, refunds and fees, and the net amount is settled to your bank account on an agreed cycle with a statement for every sale. EuroSOR can collect directly, or your existing payment setup can keep collecting under a periodic settlement. The model is chosen during onboarding.

Not always. Several member states let the importer account for import VAT on its VAT return instead of paying it at the border, and EuroSOR holds a deferral licence of its own. Which route suits you depends on your products, volumes and target markets, so we plan the entry route with you during onboarding. EuroSOR can act as Importer of Record in any member state.

Since 1 July 2026, consignments of €150 or less no longer enter the EU duty-free. A flat €3 customs duty per item applies until July 2028, after which normal duties by product classification are due to apply. Brands shipping single parcels from outside the EU now pay duty on every order, which makes bulk import and EU fulfilment more competitive.

Yes, as part of the product compliance layer. As importer, EuroSOR is the EU economic operator named on your products under the General Product Safety Regulation, and it registers as producer for packaging, electrical equipment and batteries where your products are in scope. Every SKU is reviewed before the first shipment.

Yes. Seller accounts on Amazon EU, bol, Allegro and other marketplaces can be held or structured under the EuroSOR entity, which meets marketplace VAT verification requirements. Where a marketplace stores stock in other member states, the VAT registrations for those states become part of the scope.

Yes. EuroSOR is not a distributor. You set retail prices, run your store, listings and marketing, and keep the customer relationship. EuroSOR is the seller on record and runs the import, VAT, payment and compliance layers behind each sale.

Most brands are live within 6 to 10 weeks. That covers the product review, registrations, setting up your checkout or marketplace accounts under the EU seller, and the first import. The first stock shipment is usually the critical path, so starting it early shortens the timeline.

EuroSOR charges a one-time onboarding fee set after the product review, then a percentage of EU net sales excluding VAT with a monthly minimum. Customs duty, EPR scheme fees and third-party logistics are passed through at cost. The fee scales with sales because VAT, customs and product liability run in EuroSOR's name.

Because ownership is what makes the VAT work. As the owner of the goods at import and at sale, EuroSOR recovers import VAT as its own input tax and accounts for output VAT in the same return. A fiscal representative or agent acting for a non-EU company cannot close that loop, which often leaves import VAT credits stranded with a company that has no EU sales to offset them against.

Where the stock physically sits, not where the customer lives. The member state holding the stock needs a local registration, including marketplace warehouses. Sales from that stock into every other member state are charged at the customer's rate and reported through OSS in one quarterly return. Low-value parcels shipped direct from outside the EU can use IOSS instead.

Since 1 January 2024, EU payment service providers report data on any payee receiving more than 25 cross-border payments a quarter to tax authorities through CESOP, and marketplaces report seller data under DAC7. A non-EU company collecting EU consumer payments without the VAT registrations behind them is now visible to the authorities, which is why the payments layer needs to sit with a registered EU seller.

Yes. EuroSOR can sit on top of an existing EU warehouse or marketplace fulfilment as seller and importer, while your logistics stay where they are. The VAT registrations follow the stock, so any member state where your 3PL or marketplace holds inventory becomes part of the scope.

Returns come back to an EU address instead of crossing a customs border twice. The seller issues the credit note, the refund runs through the same ledger as the original sale, and the stock record is updated in one place, so VAT on the return is corrected in the next filing.

Every SKU is screened before onboarding. Categories that need a specialist regulatory role, such as food supplements, are handled with a named specialist partner or declined, and some regulated categories may fall outside scope. You get a clear answer at the review stage, before any stock ships.