![]() As it stands now, the seller has to be VAT-registered in France and Germany in order to charge 20% VAT to its French customers and 19% VAT to its German customers. merchant sells goods to French and German customers through an online marketplace. ![]() Here’s an example of how this would work: Let’s say a U.S. This becomes a business-to-consumer (B2C) sale with the marketplace now responsible for collecting the VAT due based on the customer’s country of residence.
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