Payments & Fees
EU VAT regulations for selling on Catawiki

If you sell goods in any EU country, it’s likely you’ll need to register for Value Added Tax (VAT) in each country you sell in. VAT is a tax that VAT-registered traders in the EU add to the price of the goods they sell. They transfer the VAT to the national tax authorities when they file their tax returns. 

If you’re selling on Catawiki, it’s your responsibility to ensure you’re VAT-compliant. We may take action against your account(s) if we believe you aren’t complying with the relevant rules.

We recommend reading this page carefully if you’re interested in selling with us. This information is purely informative and is not legal or tax advice.

Visit this website for more information about country-specific VAT rules: https://ec.europa.eu/taxation_customs/business/vat/eu-country-specific-information-vat_en

 

Failure to comply with applicable VAT rules

If you’re selling on Catawiki and you don’t comply with your VAT obligations, and/or fail to provide us with your company information and/or a valid and correct national VAT number, we may take action against your account(s). This includes, but is not limited to:

  • Restricting selling
  • Removing lots from auction
  • Suspending or terminating your account(s)

We may also prevent you from selling on our online marketplace if we have sufficient reason to believe you aren’t complying with the relevant VAT rules. If local tax authorities ask for information about your account(s), we are legally obliged to provide it.

 

EU local tax regulations

In the table below, you can find more information about German and UK VAT rules. These rules might apply to you, so be sure to read them carefully.

To make sure we live up to our obligations under the applicable tax rules, we may request you to provide us with VAT information if we believe you’re affected by these tax rules. If you’re unsure if these rules apply to you, check with a tax advisor.

Please note: You may need to register for VAT and inform us about it, even if we don’t ask for your VAT information.

 

  1. Why do I have to send my VAT information (e.g. a tax registration certificate) to Catawiki? 

As an online marketplace, we are obligated to collect tax-related information from each seller who is affected by the national VAT law. In the table below, you can find information about if/when you’ll be impacted by these VAT rules and what you have to provide us with.

 

  1. When will I be affected by VAT rules?

All sellers, both professional and private, need to pay VAT if they meet the criteria shown in the table below. If any of the below situations applies to you, you’ll need to apply for VAT and provide us with certain VAT information (e.g. a tax certificate). If you store, move, or sell goods in multiple EU countries, you might need to register for VAT in multiple countries.

 

The below information outlines your potential VAT obligations in Germany and the UK. We’ll add information about other EU countries in the near future. 

 German VAT rules

Under the “Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften”, you must register for VAT if:

You are based:

In Germany, and

In another EU country (not Germany), and

Outside of the EU, and

  • You store goods in Germany, and
  • You sell on a regular basis to either i) customers in Germany or ii) private customers in another EU country, and your sales don’t exceed the distance selling threshold of the EU country of the customer (find out more about the distance selling threshold here), and
  • Your sales exceed 17,500 per calendar year.
  • You store goods in Germany and you sell these goods to German customers, or
  • You store goods in another EU country and you sell these goods to private customers in Germany, and your annual sales exceed 100,000. 
  • You store goods in Germany and you sell these goods to customers in Germany, or
  • You store goods in Germany and you sell these goods to private customers in another EU country, and your sales do not exceed the distance selling threshold of the EU country of the customer (find out more about the distance selling threshold here), or
  • You store goods in another EU country and sell these goods to private customers in Germany, and your annual sales exceed €100,000, or
  • You sell goods that you store outside the EU to customers in Germany and you are the importer of records/liable for the arrangement of import clearance. 

 *This information does not constitute legal or tax advice. It may not be current and is subject to change without notice. Each seller should consider their individual position.

 

UK.png UK VAT rules

Under the UK Value Added Tax Act 1994, you must apply for VAT in the UK if:

You are based:

In the UK, and

In another EU country, and

Outside of the EU, and

  • You store goods in the UK, and
  • You sell on a regular basis to either i) customers in the UK or ii) private customers in another EU country, and your sales don’t exceed the distance selling threshold of the EU country of the customer (find out more about the distance selling threshold here), and
  • Your sales exceed £85,000 per calendar year.
  • You store goods in the UK and you sell these goods to customers in the UK, or
  • You store goods in another EU country and sell these goods to private customers in the UK, and your annual sales exceed £70,000.
  • You store goods in the UK and you sell these goods to customers in the UK, or
  • You store goods in the UK and you sell these goods to private customers in another EU country, and your sales do not exceed the distance selling threshold of the EU country of the customer (find out more about the distance selling threshold here), or
  • You store goods in another EU country and sell these goods to private customers in the UK, and your sales exceed £70,000, or
  • You sell goods that you store outside the EU to customers in the UK and you are the importer of records/liable for the arrangement of import clearance. 

*This information does not constitute legal or tax advice. It may not be current and is subject to change without notice. Each seller should consider their individual position.

 

  1. What should I do if the VAT rules apply to me? 

 

 

Register for VAT

Provide us with the following:

Germany

You need to register with the competent tax office in Germany. They’ll give you a VAT number. After your registration, you can apply for a certificate (“Bescheinigung nach § 22f UStG”).

If you aren’t based in Germany, you can find the relevant German tax office here.

Please send your German tax certificate (“Bescheinigung nach §22f UStG”) to tax_registration@catawiki.com.

You can find more information here.

If you received an email from us requesting your certificate, reply to the email with your tax certificate. 

UK

You need to register for VAT in the UK using the VAT1 form from the HMRC (the UK tax authority).

If you aren’t based in the UK, you can register using the VAT1A form.

Please send your UK VAT registration number to tax_registration@catawiki.com.

If you received an email from us requesting your VAT registration, reply to the email with your VAT registration number. 

 

  1. I am a private seller. Why do I need to send my VAT information?

Even if you haven’t registered your business with a national tax authority, you may still need to pay VAT. If you sell items regularly, you’ll need to apply for a tax registration certificate if your sales exceed the following thresholds: 

 

 

These VAT rules apply to you if you regularly sell goods for more than a total of (per calendar year):

Germany

17,500

UK

£85,000

 

  1. I am a private seller and I’ve only sold one or a few items. Do the national VAT rules apply to me? 

For the national VAT rules to be applicable to private sellers, you need to sell on a regular basis and you need to sell for more than the above-mentioned threshold (see question 4). If you’re selling on a regular basis or you plan to sell more items, we recommend you contact a tax advisor to check if you need to be registered for VAT. 

 

  1. I have multiple Catawiki accounts. Do I need to provide VAT information for each account?

You don’t need to provide us with VAT information for each account, as long as the information in each account matches the information on your tax registration certificate(s) or matches the information in the VAT information exchange system (VIES) that you have provided us with. 

 

EU tax authorities

 NL.svg

The Netherlands (Belastingdienst)

 UK.png

United Kingdom (HMRC)

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Germany (BZSt)

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France (DGFiP) 

 Flag_of_Italy.svg

Italy (Agenzia Entrate)

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Spain (Agencia Tributaria)

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