What is a Seller of Record in Europe?

A Seller of Record is responsible for VAT, compliance, invoicing, and consumer obligations for sales within the European Union. EuroSOR acts as the official seller for non-EU brands so they can enter Europe without forming a local company.

Do I need a European company to start selling in the EU?

No. A non-EU brand can operate in the EU without opening a BV or GmbH by using a compliant Seller of Record model. EuroSOR provides the regulatory layer while the brand continues to own the customer and pricing.

How does EuroSOR handle VAT across Europe?

EuroSOR manages VAT registrations, filings, invoice compliance, and audit support. The objective is to give one consistent VAT framework for selling across multiple EU markets.

How does EuroSOR handle VAT deferment for imports into Europe?

EuroSOR uses the Dutch Article 23 VAT deferment scheme. This allows VAT to be postponed at import and settled later through VAT returns instead of paying it at the border.

Can EuroSOR support Importer of Record requirements?

Yes. EuroSOR works with an Importer of Record partner to manage customs clearance, duty calculation, and compliant entry of goods into the EU.

What delivery timelines can brands expect?

From our Netherlands hub, EU deliveries follow standard European timelines through integrated carrier networks, providing fast access to major markets across the EU.

Who controls pricing, brand, and customer experience?

The brand controls pricing, marketing, customer relationships, and product strategy. EuroSOR manages compliance, VAT, import coordination, and fulfilment.

Does EuroSOR support both B2C and B2B shipments?

Yes. EuroSOR supports both direct-to-consumer deliveries and wholesale shipments to retailers or distributors.

OSS (One Stop Shop) lets you report VAT on cross-border B2C sales of goods dispatched from within the EU through a single quarterly return in one member state, instead of registering in every destination country. It does not replace the local registration required where stock is held.

EU VAT compliance

EU VAT Compliance for Non-EU Brands Selling Goods in Europe

Selling in Europe shouldn't mean building a local VAT and compliance operation from scratch. EuroSOR acts as your Importer of Record and Seller of Record across all 27 EU member states, so the VAT registrations, filings and import obligations sit with an EU-established entity instead of with you.

Book an intro meeting See what's covered

All 27 member states Physical goods only No EU entity needed

Where VAT arises in your EU journey

Goods enter the EUEORI, customs duty, import VAT

EU inventoryLocal VAT registration where stock sits

Sale to EU customerDestination-rate VAT, compliant invoice

Ongoing reportingLocal VAT returns, OSS, Intrastat

The problem

EU VAT goes wrong before the first VAT return

It goes wrong at the border, in the warehouse and on the invoice — three decisions most non-EU brands make before anyone mentions VAT.

There is no threshold for you
The EUR 10,000 threshold applies only to EU-established businesses. Outside the EU, the obligation can start at the first import.
Stock creates registrations
Holding inventory in a member state normally triggers a VAT registration there. A warehouse decision becomes a tax decision.
Customs decides who recovers VAT
The customs entry names the Importer of Record and the EORI used. Get it wrong and import VAT is stranded with a party who cannot reclaim it.

The takeaway: EU VAT is not hard to understand. It is hard to unpick once the structure is already wrong.

What EuroSOR does

EuroSOR is named on the paperwork, not filing it for you

A filing agent submits returns in your name, using registrations you hold. EuroSOR is the EU-established entity that imports the goods and sells them — so the registrations and the liability sit with us.

Held in EuroSOR's name

Importer of Record
Seller of Record
EU EORI
EU VAT registrations
Import VAT and duty
Article 23 deferral
VAT returns and OSS
Compliant EU invoicing
Responsible Person and EPR

Not covered

Digital services and SaaS, corporate income tax, UK VAT, registrations in your own name, and clean-up of historic unfiled returns.

Many member states require a non-EU business to appoint a jointly liable fiscal representative, usually with a deposit or bank guarantee. Because EuroSOR is EU-established and is the party on the invoice, that requirement does not arise for you.

How it works

Three steps from your warehouse to an EU customer

Import VAT and local VAT are two points in one journey, not two charges on the same sale. We set the route before any registration is filed.

01 — Map

We map the goods flow

Origin, entry point, stock location, sales channel and customer markets. The flow decides the registration footprint.

02 — Import

We import as IOR

EuroSOR is the declarant on the customs entry under our own EU EORI, handling duty and import VAT — with Article 23 deferral on Dutch entry.

03 — Sell

We sell as SoR

EuroSOR is the EU seller on the invoice, charging destination-rate VAT and filing local returns and OSS.

Typical outcome: no EU company, no fiscal representative, no import VAT paid in cash at the border — one local registration plus one OSS return instead of three country registrations.

Coverage

Pan-EU by default, with Article 23 as an added benefit

EuroSOR acts as Importer of Record and Seller of Record across all 27 EU member states. Goods enter wherever your supply chain makes sense — the Netherlands is an option, not a requirement.

Cash-flow benefit

Article 23 VAT deferral on Dutch entry

For qualifying imports entering through the Netherlands with EuroSOR as Importer of Record, import VAT is accounted for on the periodic VAT return by reverse charge rather than paid in cash at the border.

It changes when import VAT is accounted for — not whether customs duty is due.

How Article 23 VAT deferral works

All 27 member states: Austria · Belgium · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia · Finland · France · Germany · Greece · Hungary · Ireland · Italy · Latvia · Lithuania · Luxembourg · Malta · Netherlands · Poland · Portugal · Romania · Slovakia · Slovenia · Spain · Sweden

EuroSOR solutions

Two roles that change the VAT journey

One agreement covers the import side and the selling side, instead of treating VAT as an isolated filing task.

01 — Import side

Importer of Record

EuroSOR is the declarant on the customs entry under its own EU EORI, handling duty and import VAT. The customs structure decides whether that VAT is recoverable, deferrable or stranded.

Importer of Record

02 — Selling side

Seller of Record

EuroSOR is the EU-established seller on the invoice. Registrations, VAT collection, returns, OSS and invoicing sit with us, so you sell across the EU without an EU company or a fiscal representative.

Seller of Record

Several product categories also require a named EU Responsible Person and EPR registration for packaging, electricals or batteries. EuroSOR can provide both alongside the VAT structure — they are product-compliance roles, not VAT services. EU Responsible Person

Reference

The EU VAT terms that decide your setup

Open what you need. These are the mechanisms that determine how many registrations you have and where.

EORI number

The identifier required to make customs declarations in the EU. Where EuroSOR is Importer of Record, imports run under EuroSOR's EU EORI.

EUR 10,000 threshold

Applies only to EU-established businesses. If you are established outside the EU there is no threshold — obligations can start at the first import or first sale.

Stock location rule

Holding inventory in a member state normally creates a VAT registration obligation there. This is what turns multi-country fulfilment into multiple registrations.

OSS (One Stop Shop)

A single quarterly return covering cross-border B2C sales dispatched from within the EU. It replaces destination-country registrations, not the registration where stock sits.

IOSS (Import One Stop Shop)

For B2C consignments imported with an intrinsic value of EUR 150 or less. VAT is charged at checkout and reported monthly, usually via an EU-established intermediary.

Customs duty de minimis

Duty relief generally applies up to EUR 150. The low-value VAT exemption ended in July 2021, so import VAT applies from the first euro.

Fiscal representation

Many member states require non-EU businesses to appoint a jointly liable local representative, often with a guarantee. An EU-established Seller of Record removes the requirement.

Marketplace deemed supplier

For certain sales by non-EU sellers the marketplace accounts for the VAT. It changes who reports, not your obligations on direct-to-consumer sales from your own store.

Intrastat and EC Sales Lists

Reporting triggered by moving goods between member states above national thresholds — commonly missed when stock is rebalanced between warehouses.

Article 23 VAT deferral

A Dutch licence letting import VAT be accounted for on the periodic VAT return by reverse charge instead of paid at the border. It changes timing, not whether duty is due.

Last reviewed September 2026. Rates, thresholds and reporting rules change; confirm your position before relying on it.

The wider platform

VAT is one part of selling compliantly in Europe

The VAT journey sits inside a wider European operating model. Each of these can be handled by EuroSOR under one agreement.

Importer of RecordCustoms and import

EU VATImport and local VAT

Seller of RecordEU selling entity EPRPackaging and WEEE Responsible PersonProduct safety

EU fulfilment and inventory placement sit alongside these obligations and are planned together, because stock location drives the VAT footprint.

FAQ

Questions non-EU sellers ask about EU VAT compliance

Use these as a starting point. Exact VAT treatment depends on your products, supply chain and transaction structure.

What is EU VAT compliance for a non-EU seller?

It covers the VAT obligations that arise as goods enter the EU, sit in EU inventory and are sold to EU customers. In practice that means an EORI number for imports, import VAT and customs at the border, a VAT registration in each member state where stock is held, and either local VAT returns or a One Stop Shop return for cross-border B2C sales.

Do non-EU businesses have a VAT registration threshold in the EU?

No. The EUR 10,000 EU-wide threshold for intra-EU distance sales applies only to businesses established in the EU. A business established outside the EU has no threshold, so an obligation can arise from the first importation or the first sale.

What is the difference between import VAT and local VAT?

Import VAT arises when goods cross the EU border and is accounted for by the Importer of Record alongside any customs duty. Local VAT is charged on the onward sale to the customer and reported through local returns or OSS. Import VAT is normally recoverable or deferrable for a VAT-registered importer, so the two are different points in one journey rather than two separate costs on every sale.

Do I need to register for VAT in every EU country I sell to?

No. A registration is generally required in each member state where you hold stock. Cross-border B2C sales dispatched from that stock can then be reported through a single OSS return instead of separate registrations in every destination country.

What is an EORI number and do I need one?

An EORI number identifies the party making customs declarations in the EU and is required to import goods. Where EuroSOR acts as Importer of Record, imports are made under EuroSOR's EU EORI, so you do not need your own.

Do non-EU businesses need a fiscal representative in the EU?

Many member states require a business established outside the EU to appoint a locally established fiscal representative who is jointly liable for the VAT, often backed by a deposit or bank guarantee. Requirements vary by country. Where EuroSOR acts as Seller of Record, the EU-established EuroSOR entity is the seller, so the requirement does not fall on you.

What is OSS?

OSS, the One Stop Shop, lets you report VAT on cross-border B2C sales of goods dispatched from within the EU through a single quarterly return filed in one member state, instead of registering in every destination country. It does not replace the local registration required where the stock is held.

What is IOSS?

IOSS, the Import One Stop Shop, is a scheme for B2C consignments imported into the EU with an intrinsic value of EUR 150 or less. VAT is charged at the point of sale and reported through a single monthly return. A business not established in the EU generally needs an EU-established intermediary to use it.

What is Article 23 VAT deferral?

Article 23 is a Dutch licence that lets the importer account for import VAT on the periodic Dutch VAT return through the reverse charge, rather than paying it in cash at the border. It changes when import VAT is accounted for, not whether customs duty is payable, and it applies to goods entering the EU through the Netherlands.

Does storing inventory in the EU create a VAT registration obligation?

Yes. Holding stock in a member state normally creates a registration obligation there, even without a local company. This is the most common reason non-EU sellers using EU fulfilment or Amazon Pan-EU end up with several registrations plus Intrastat reporting.

What is a Seller of Record and how does it help with EU VAT?

A Seller of Record is the EU-established legal entity that sells the goods to the EU customer. Because EuroSOR is the seller, the VAT registrations, collection, returns, OSS reporting and compliant invoicing sit with EuroSOR rather than with you, and you do not need an EU entity or your own fiscal representative.

How is EuroSOR different from a VAT filing agent?

A filing agent submits returns in your name, using registrations you hold, and the liability stays with you. EuroSOR is the EU entity named on the customs entry and on the invoice to the customer, so the registrations and the associated obligations sit with EuroSOR.

Does EuroSOR cover all 27 EU member states?

Yes. EuroSOR acts as Importer of Record and Seller of Record across all 27 EU member states, and goods can enter the EU through any of them. Where they enter through the Netherlands, Article 23 VAT deferral is also available.

Is Responsible Person the same as VAT compliance?

No. An EU Responsible Person is a product-safety role required for certain product categories under EU market surveillance rules. It is separate from VAT registration and VAT filing, although EuroSOR can provide both under one agreement.

Does EuroSOR handle VAT for digital services or SaaS?

No. EuroSOR works with physical goods only. If you sell digital services, software or subscriptions to EU consumers, you will need a provider covering the non-Union OSS scheme instead.

Next step

Ready to sell in Europe without building the VAT structure yourself?

Tell us where your products are made, where they'll enter Europe, where you'll hold stock and how you'll sell. We'll map the registrations you actually need and where EuroSOR can hold them for you.

Book an intro meeting Get the EU VAT setup checklist

Written by Harsh Vaidya, Founder, EuroSOR Last reviewed 5 September 2026 General information, not tax advice