Cross border VAT is not so easy to understand because in every EU Member State there is a different VAT treshold. To help you with these kind of issues you can go for an independend VAT specialist located in the heart of Europe. When you exceed the treshold you have to apply for a VAT-number in the Member State…(*)
EORI Number is needed to import and export to the EU. Depending of your cross border operations you might also need VAT-numbers in the differente EU Member States. When you sell to consumers it is depending on the VAT treshold in the countries if you have to apply for a local VAT-number. The individual countries have there own policy when it comes to the VAT treshold. It would be much easier when al the countries have the same level of treshold. The problem is that the differences in al the countries makes it complex. So it isn’t easy to arrange one European VAT number. Maybe in 20 years when the EU still exists the EU is giving EU numbers. Then it doesn’t mather where you are located. You pay you VAT to the EU or totaly no VAT like some states in the USA.
One rate of VAT is the easiest and between companies in Europe, but also inside the countries there is no VAT to be paid. Only when you sell to consumers you have to collect and deposit VAT. Many companies would be very pleased. Compared to 20 years ago live is much easier with al the online systems, but still it is a lot of work.
EORI stands for Economic Operators Registration and Identification number. This number is accepted by all the European countries. So once you have registered in one European Country, your number can be used throughout Europe. The number itself indicates the coutry of being registered and an additonal number. For example NL 191910000 can be like this. When the number is to short you will see for example a number like NL000001891. All EORI Numbers are registered in one central database that can be used by everyone to check if the EORI number is correct. It is for the company using the EORI number and Customs more efficiënt to use the number as identifier. As a company you are obliged to communicate the EORI number for every kind of data exchange.
To ask for an EORI number can be combined with VAT numbers. This is cheaper then to apply afterwards. You need a specialist to organise this, be have to be aware that the specialist is independend. Independend means that you aren’t obliged to cooperate with your accountant. Once you want to change from one accountant to the other the complexity starts. So when you need a specialist look at: www.rmboulanger.co.uk/cross-border-vat