Why would you need an EU VAT registration?
There are three main reasons why your business may need to register for VAT in the EU:
1. VAT registration is strictly regulated across the EU and the UK
For example, if a person makes taxable supplies in the UK, but has no establishment there, they must register for VAT regardless of the value of such supplies ( HMRC Brief 31/2012). Whilst the UK established taxable persons only need to register for VAT if they make taxable supplies of over £85,000 yearly, non-UK established taxable persons (NETPs) do not benefit from this threshold and have to register for VAT for all taxable supplies.
The EU VAT Directive (2006/112/EC) has also clearly defined who is a taxable person (Article 9) and enabled the member states to adopt any measures needed to prevent tax evasion or avoidance. This was enacted to tackle what is perceived as a huge VAT revenue loss yearly, which was estimated at € 150 billion in 2016 alone.
The EU VAT in the Digital Age (ViDA) package, adopted in March 2025, is the biggest structural reform to EU VAT in decades. It introduces mandatory e-invoicing for cross-border B2B transactions from 2030 and extends the One Stop Shop (OSS) scheme from 2028. Several member states, including Spain, France, and Germany, are already introducing digital invoicing requirements ahead of the full rollout.
In Spain, for example, the VeriFactu mandate will require invoicing software to be certified and all invoices issued by VAT-registered businesses to carry a QR code for verification by the Spanish tax agency (AEAT). The mandate now takes effect from 1 July 2026.
2. Online marketplaces are strictly enforcing VAT compliance
If you're looking to sell on the Amazon or eBay marketplaces within the EU, then you will need to have a valid VAT number in each EU member state where you're selling; your seller account application may be rejected.
Marketplaces like Amazon are classified as "deemed suppliers" for certain transactions, meaning they collect and remit VAT on your behalf. However, this does not remove your own VAT registration obligation if you store goods in an EU country.
If you try to skirt the rules or commit VAT fraud, then your seller account will likely be restricted or cancelled, whilst your goods may be destroyed.
3. Registering for VAT saves you time & money on your cross-border business
If you sell B2C goods into multiple EU countries from within the EU, you may be able to use the One Stop Shop (OSS) to report all EU VAT in a single return from your country of establishment, rather than registering separately in each country. Non-EU sellers with goods already inside the EU can use the OSS Union scheme. For imported goods under €150, the Import One Stop Shop (IOSS) is available.
VAT documents that will be required
You will need to contact the relevant registration or tax department in the country you wish to register your business before assessing what documents you need. Each EU country has different registration rules, although in many cases, there are a lot of similarities. A handy reference site that has links to the entry portals for the individual EU nations is provided here.
Commonly required documents that may include the following:
completed application forms;
engagement letter;
power of attorney (proxy) form;
proof of signature by someone who can legally represent the company;
certificate of incorporation showing details of the incorporation in the company's base nation;
proof of transactions you intend to undertake that could be taxable in the country you intend to register in;
home country's VAT certificate, normally only valid if it is less than 3 to 6 months old;
Articles of Association from incorporation in the home country;
bank guarantee if you have a nominated fiscal representative.
ID documents of company directors (passport or national ID). Some countries also require a selfie of the director holding their ID for identity verification purposes
Proof of online commercial activity, for example, screenshots of your online store or marketplace listings
Any or all of these documents (the list is not exhaustive) may be required to be translated by a sworn translator if they are not issued in the local language, and depending on country-specific rules about legal documents.
A major cause of EU VAT registration delays is document quality: outdated company extracts, missing signatures, unclear proof of business activity, or translations that the tax office will not accept. Where possible, prepare a single registration pack per country containing your documents, your translations, and a short explanation of your business model.
EU VAT registration generally takes 4 to 12 weeks, depending on the country. Some tax authorities process applications faster; others may request additional documents and take longer.
Sworn translations are essential for VAT registration
If you intend to register your business in one of the 27 EU member states, you will probably need to provide a translation of all documentation required by the relevant registration authority.
Whilst some EU member states will accept documents issued in several different languages (e.g., non-English speaking countries accepting English documents), many EU member states (such as Spain) have a requirement for all foreign documents to be translated, and for the translations to be completed by a sworn translator registered locally.
Generally, this requirement is waived if the business intending to register for VAT is itself based in another EU state. This waiver does not apply to non-EU-based businesses, including those based in the United Kingdom.
A sworn translator is a translator who has taken an oath in a court of law and is approved to provide translations between two languages that are acceptable within a specific country. Their translations will usually be accompanied by their stamp, signature, and sworn statement attesting to the accuracy of the translation.
In some EU countries, the original documents you are translating must also be legalised, either through an Apostille under the Hague Convention, or through embassy legalisation if the country is not a Hague member. The Apostille applies to the original document, not the translation.
Whether you need an Apostille alongside your sworn translation depends on the country you are registering in: Spain, for example, requires both, while Germany typically requires only a sworn translation.
Since April 2025, non-EU businesses that maintain a VIES listing for intra-EU trade through an Italian fiscal representative have also been required to provide a financial guarantee of at least €50,000, in addition to standard registration documents. This requirement was upheld by the Italian courts in 2026 and is now a permanent feature of Italian VAT registration for non-EU sellers.
EU countries that require a sworn translation
Rules vary from one EU country to another, so it's worth checking requirements before you request a translation:
Sworn translation plus Apostille required: Spain (also requires a local fiscal representative for non-EU sellers)
Sworn translation required, no Apostille: France, Italy, Poland
Certified translation accepted, no sworn translator required: Germany, Sweden, Netherlands (provided the document is in German, English, French, or Dutch, respectively)
Always verify requirements with the relevant tax authority before submitting your application, as rules can change.
Pricing & process
We offer a 12- to 24-hour turnaround for sworn translation services for legal documents, with express delivery available for urgent applications. Prices for sworn document translations start from £32.50/ €39.00 per page at Translayte. Upload your documents for a free quote.
Further help
If you sell to multiple EU countries, you may be able to simplify your compliance obligations through the One Stop Shop (OSS) or Import One Stop Shop (IOSS) covered above, rather than registering individually in each country. A VAT specialist can advise on which route is most appropriate for your business structure.
