VAT rules can apply to both professional sellers and private sellers, depending on local tax law requirements.
If you are liable to pay VAT, you may need to:
- Register for VAT in the country where you make taxable supplies.
- Provide Catawiki with VAT information, such as a tax certificate or a valid VAT identification number.
You may also need to register for VAT in more than one country if you store, move, or sell objects in multiple EU countries.
If you make business-to-consumer sales across multiple EU countries, you may be able to apply for the One Stop Shop, OSS. OSS can help you report VAT for several EU countries through one VAT return, depending on your situation.
The information below outlines potential VAT obligations in the EU and the UK.
UK VAT rules
Under the UK Value Added Tax Act 1994, you may need to register for VAT in the UK if certain criteria are met.
Please check the UK government site or contact a tax advisor to confirm whether you need to register for VAT in the UK.
What should I do if the VAT rules apply to me?
If VAT rules apply to you, you need to register for VAT in the relevant country and provide Catawiki with your VAT registration information when required.
If you do business in the EU
You may need to register for VAT in the country where you sell VAT taxable goods.
If you are eligible to use the One Stop Shop, OSS, you may be able to register for VAT in your home country and use OSS to report certain EU sales. Please check with your local tax office to confirm how to register and whether OSS applies to your situation.
If you do business in the UK
You may need to register for VAT in the UK. Please check with HMRC to find out how to register and whether UK VAT rules apply to you.
If you want to change your Catawiki sales account from private seller to professional seller, please send your UK VAT registration number to:
tax_registration@catawiki.com
If you received an email from Catawiki asking for your VAT registration, reply directly to that email with your VAT registration number.