If either turnover thresholds are exceeded and/or warehouses (e.g. from Amazon) are used in other EU countries, it's generally necessary to register in the respective country for tax purposes.
When is a tax number enough in connection with registration? When do you also need a value added tax identification number (VAT ID no.)?
- As a rule, a tax number is always provided as part of tax registration.
- A VAT ID is required in addition only if goods are sent to this EU country – e.g. in connection with Fulfilment by Amazon. Here, the CEE and Pan EU programmes come into consideration in particular.
This means that in countries like Austria or Belgium, for example, where there are no Amazon warehouses, no VAT ID is generally required. For this reason, a VAT ID is also not usually provided by the tax authority.