When is VAT added to the sale of a website?

EUReg acts as a payment intermediary in the sale process; it is not the seller of the project and generally cannot issue a fiscal invoice for a Marketplace transaction. In some cases, detailed below, we can issue a fiscal invoice that includes VAT.

The seller is an individual

1. If the buyer is an individual, no VAT applies;
2. If the buyer is a legal entity, EUReg issues a fiscal invoice that includes VAT. In this situation EUReg buys the project from the Seller and resells it to the Buyer;
3. If the buyer is a legal entity and does not request a fiscal invoice, a sale-purchase contract is concluded between EUReg, the individual Seller, and the Buyer. The Buyer records the purchase from the individual seller in their accounting and no VAT applies. EUReg issues a payment notice, a non-fiscal document without VAT;

The seller is a legal entity

1. If the seller is a company registered in the EU without a VAT code, we will not add VAT;
2. If the seller is a company registered in the EU with a VAT code, we will add the VAT rate applicable to the buyer's location, or 0% if the buyer has a valid VAT code for intra-Community transactions;

For intra-Community purchases, VAT codes are verified using the VIES system.