Just out of curiosity - I have found the following to be true with B2B orders of physical goods:
When a seller is in one EU country and a business customer is registered in another (like an advertising agency in Spain ordering something from Amazon in France), then the seller charges no VAT on the sale because it is VAT-reversed. That is also true for sales to a third country (advertising agency in Spain ordering from Amazon France to an address in Italy).
But for all sales within the same country (Amazon France to a French address), no matter if the client is registered in France or Spain, there is always VAT. But it can be reclaimed later when the buyer can prove that the goods have left the country.
So far, so good.
But what happens when a non-EU company orders physical goods from an EU company?
Obviously, when it's in the same country (a Georgia company ordering from Amazon France to a French address), there will be VAT again, yadda yadda.
And obviously when a Georgia company orders from Amazon France to an address outside the EU (Georgia or India), Amazon France won't charge VAT either. Fine.
But what if a Georgia company orders from Amazon France to an address in Italy or Spain? Does the seller have to charge VAT?
If not, how do they know the buyer is a real company? For EU VAT ID's, the seller must check their validity. But non-EU companies don't have such a VAT ID.
So probably the seller always has to charge VAT, just to be on the safe side?
When a seller is in one EU country and a business customer is registered in another (like an advertising agency in Spain ordering something from Amazon in France), then the seller charges no VAT on the sale because it is VAT-reversed. That is also true for sales to a third country (advertising agency in Spain ordering from Amazon France to an address in Italy).
But for all sales within the same country (Amazon France to a French address), no matter if the client is registered in France or Spain, there is always VAT. But it can be reclaimed later when the buyer can prove that the goods have left the country.
So far, so good.
But what happens when a non-EU company orders physical goods from an EU company?
Obviously, when it's in the same country (a Georgia company ordering from Amazon France to a French address), there will be VAT again, yadda yadda.
And obviously when a Georgia company orders from Amazon France to an address outside the EU (Georgia or India), Amazon France won't charge VAT either. Fine.
But what if a Georgia company orders from Amazon France to an address in Italy or Spain? Does the seller have to charge VAT?
If not, how do they know the buyer is a real company? For EU VAT ID's, the seller must check their validity. But non-EU companies don't have such a VAT ID.
So probably the seller always has to charge VAT, just to be on the safe side?
