Neu Umsatzsteuerproblem (Rechnung = D, Lieferadresse = EU-Ausland)

[asjaois]

Interesting discussion about handling sales tax issues for EU orders! For anyone looking to complement their projects with high-quality assets, I found some great resources on the envato elements blog https://www.devtoolsstore.com/ . Definitely worth checking out!

 

[john vick]

Hello everyone,

We have the following problem:

Merchant A, with a registered office and billing address, orders an item from us ( dropshipping), with the delivery address being that of their customer, for example, in Austria. Both in the online shop and when the order is transferred to the ERP system, the Austrian VAT rate of 20% is charged, even though the billing address is in Germany. The merchant is therefore responsible for their OSS reporting and the corresponding foreign VAT rate on their invoice to the customer.

Have we missed any setting here?

What you're seeing is pretty common in cross-border dropshipping setups. Most shop systems (and many ERP systems) determine the VAT rate based on the delivery/shipping address , not the billing address. Since the goods are physically delivered to Austria, the shop applies 20% Austrian VAT.


In your specific case, though, Merchant A (with a German billing address) is the buyer of record and responsible for reporting the VAT correctly through OSS when they resell to their Austrian customer. That means your invoice to Merchant A should usually be treated as a B2B intra-EU supply (reverse charge, no Austrian VAT on your invoice, provided you have their valid VAT ID).


Things to check in your setup:

• Make sure the shop and ERP both have Merchant A's VAT ID stored and that it is validated (VIES check).
• Configure the system so that if a valid VAT ID is present and the transaction is intra-EU B2B, VAT is not charged regardless of the delivery country.
• If your ERP supports “tax based on billing address + VAT ID,” enable that. Some platforms require a special setting or plugin for OSS compliance.

If those settings aren't available, you may need to adjust tax rules in the ERP or shop, or handle it via a tax plugin/add-on designed for cross-border B2B/OSS cases.