The German-based company sells online to consumers from
France, Austria, and Poland, but only stores in Germany. Due to this, a home VAT number is in place for Germany. Goods are not stored in France, Austria, or Poland, so under OSS, no VAT registration is required in these countries.
Let’s take a look at how VAT is assigned for the company in this business model:
German VAT will be paid via a standard return in the usual way;
VAT for sales to France, Austria, and Poland will be paid to Germany via the standard VAT return, up to the crossing of the 10,000-euro EU distance selling threshold; Sales for France, Austria, and Poland will be calculated at the local VAT rate for each country.