If you sell professionally on Catawiki, it’s important that you understand which tax and VAT rules apply to you. These rules may affect how you sell, ship, and report objects sold through Catawiki.
Your tax obligations can depend on several factors, including where you are based, where your buyer is located, where the object is shipped from, and which local or EU VAT rules apply to your situation.
The information in this article is for general guidance only. It is not legal or tax advice. If you are unsure about your tax obligations, we recommend contacting a professional tax advisor or your local tax authority.
VAT rules may change and can differ per country. For more information about country-specific VAT rules, please visit the European Commission website: https://commission.europa.eu/
EU sellers regularly selling to multiple EU countries may apply for the One Stop Shop, OSS
If you sell goods on a regular basis, you may be considered a VAT taxable person. This means VAT may be due on your sales.
If you make business-to-consumer, B2C, distance sales to buyers in multiple EU countries, you may be able to use the One Stop Shop, OSS. OSS allows online sellers to file one VAT return covering sales to multiple EU countries, instead of registering separately in each country.
The OSS does not apply to all goods or tax situations. For example:
- OSS is not available for excise goods, such as wine and whisky.
- EU VAT distance sale rules do not apply if you use the margin scheme for used goods, art, antiques, or collector objects. In those cases, local VAT rules apply.
If you do not use OSS, you may need to register for VAT in each EU country where you deliver objects.
VAT is a tax that VAT-registered traders in the EU add to the price of the objects they sell. They then transfer the VAT to the relevant national tax authorities when filing their tax returns.
If OSS is used, the total VAT is sent to the seller’s local tax authority. That tax authority then transfers the relevant VAT amounts to the other EU tax authorities. If OSS is not used, VAT generally needs to be paid directly to each relevant tax authority.
Failure to comply with applicable VAT rules
If you sell on Catawiki, you are responsible for complying with the VAT rules that apply to you.
If we have sufficient reason to believe that you have not complied with your VAT obligations, we may take action on your account. This may also happen if you do not provide your company information, or if you do not provide a valid and correct national VAT number when required.
Actions we may take include, but are not limited to:
- Restricting your ability to sell.
- Removing your objects from auction.
- Suspending or terminating your account.
To avoid interruptions to your selling activity, please make sure your VAT information, company information, and national VAT number are correct and up to date.