We strongly advise you to consult a tax specialist to find out your specific obligations.
VAT on transactions from the EU to a country outside of the EU
When shipping material produced in an EU country to a customer located in a country outside the EU is treated as an export of goods from the EU and therefore VAT exempt.
VAT on cross border transactions within the EU
- If you provide a valid EU VAT ID, supplies are treated as intra-community sales and are subject to zero-rated VAT, unless the VAT ID provided is registered in the country where we ship the printed materials from, as this would be considered a domestic sale. See below for the handling in the countries where Gelato is registered.
Your EU VAT ID is added to your billing address in the Gelato Dashboard. You should normally be able to reclaim VAT payments from your tax authorities.
- If no valid EU VAT ID is provided with your billing address in the Gelato Dashboard, we will charge VAT in the delivery country where Gelato is VAT registered.
VAT on domestic transactions within Europe
There is a difference between how countries are handling VAT.
We always aim to produce materials in the country of delivery, however, in order to ensure the best quality and fast delivery for our customers we may in some cases send orders to a print partner outside the country of delivery, even if we have a print partner in the country of delivery. For information on local production and delivery please see below the VAT treatment in each country.
Local printing and delivery in Austria
An extended reverse charge does not apply to Austrian VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 20% VAT.
Local printing and delivery in Belgium
An extended reverse charge applies to Belgian VAT legislation, therefore orders produced locally will be treated as domestic sales of goods and are subject to the:
- 21% VAT if you are NOT registered with a valid EU VAT ID in Belgium
- 0% VAT if you are registered with a valid EU VAT ID in Belgium
The Belgian VAT ID should be included in your billing address. You can then pay the applicable VAT directly to the tax authority in Belgium.
Local printing and delivery in the Czech Republic
An extended reverse charge does not apply to Czech VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 21% VAT.
Local printing and delivery in Denmark
An extended reverse charge does not apply to Danish VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 25% VAT.
Local printing and delivery in France
An extended reverse charge applies to French VAT legislation, therefore orders produced locally will be treated as domestic sales of goods and are subject to the:
- 20% VAT if you are NOT registered with a valid EU VAT ID in France
- 0% VAT if you are registered with a valid EU VAT ID in France
The French VAT ID should be included in your billing address. You can then pay the applicable VAT directly to the tax authority in France.
Local printing and delivery in Germany
An extended reverse charge does not apply to German VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 19% VAT.
For the period from 1 July 2020 through 31 December 2020, the VAT standard rate is to be decreased to 16% (from 19%).
Local printing and delivery in Ireland
An extended reverse charge does not apply to Irish VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 23% VAT.
Local printing and delivery in Italy
An extended reverse charge applies to Italian VAT legislation, therefore orders produced locally will be treated as domestic sales of goods and are subject to the:
- 22% VAT if you are NOT registered with a valid EU VAT ID in Italy
- 0% VAT if you are registered with a valid EU VAT ID in Italy
The Italian VAT ID should be included in your billing address. You can then pay the applicable VAT directly to the tax authority in Italy.
Local printing and delivery in the Netherlands
An extended reverse charge applies to Dutch VAT legislation, therefore orders produced locally will be treated as domestic sales of goods and are subject to the:
- 21% VAT if you are NOT registered with a valid EU VAT ID in the Netherlands
- 0% VAT if you are registered with a valid EU VAT ID in the Netherlands
The Dutch VAT ID should be included in your billing address. You can then pay the applicable VAT directly to the tax authority in the Netherlands.
Local printing and delivery in Norway
An extended reverse charge does not apply to the Norwegian VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 25% VAT.
Local printing and delivery in Poland
An extended reverse charge does not apply to Polish VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 23% VAT.
Local printing and delivery in Portugal
An extended reverse charge applies to Portuguese VAT legislation, however, since Gelato does not have a presence in Portugal all orders produced locally will be treated as domestic sales of goods and are subject to 23% VAT.
Local printing and delivery in Spain
An extended reverse charge applies to Spanish VAT legislation, therefore orders produced locally will be treated as domestic sales of goods and are subject to the:
- 21% VAT if you are NOT an established company
- 0% VAT if you are an established company
The company name should be included in your billing address. You can then pay the applicable VAT directly to the tax authority in Spain.
Canary Islands: Gelato delivers printed materials to business customers in the Canary Islands. These supplies are treated as exports of goods from the EU and are VAT-exempt.
Local printing and delivery in Sweden
An extended reverse charge applies to Swedish VAT legislation, however, since Gelato has not registered for extended reverse charge in Sweden all orders produced locally will be treated as domestic sales of goods and are subject to 25% VAT.
Local printing and delivery in Switzerland
An extended reverse charge does not apply to Swiss VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 8% VAT.
Local printing and delivery in the United Kingdom
An extended reverse charge does not apply to the United Kingdom's VAT legislation, therefore all orders produced locally will be treated as domestic sales of goods and are subject to 20% VAT.
