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Frequently asked questions · Buying and selling across borders

Which parts of the EU are outside VAT?

A handful. They belong to a member state, but for VAT they are abroad.

A handful. The VAT directive does not apply on the Canary Islands, the Åland Islands and Mount Athos, nor in French overseas regions such as Guadeloupe and Réunion, nor in Campione d'Italia, Livigno, Heligoland, Büsingen, Ceuta and Melilla. They belong to a member state, but for VAT you treat them as abroad: selling is exporting, buying is importing.

For Livigno, Heligoland, Büsingen, Ceuta and Melilla customs come on top: they are outside the customs union too. Büsingen even falls under Swiss VAT.

The reverse exists too. Monaco is not an EU member, but for VAT it counts as France. A piece sold to Monaco is treated like a piece sold to Paris.

Part of a member state, but not of VAT

Outside VAT

  • Canary Islands
  • Åland Islands
  • Mount Athos
  • French overseas regions
  • Campione d’Italia
Selling is exporting, buying is importing.

Outside the customs union too

  • Livigno
  • Heligoland
  • Büsingen
  • Ceuta
  • Melilla
Customs come on top.

The reverse

MonacoNot an EU member, but for VAT it counts as France.

Büsingen even falls under Swiss VAT.

If you sell to one of these territories, the sale is exempt if you can show the export, also under the margin scheme. If you buy there, you pay import VAT in your own country. This holds the same way in Belgium, the Netherlands and France. For a British dealer they are all abroad.

Trading with these territories

You sell there

BENLFRExemptIf you can show the export, also under the margin scheme.

You buy there

BENLFRImport VATYou pay it in your own country.

The same in Belgium, the Netherlands and France. For a British dealer they are all abroad.

Read next

Selling a margin good abroad What about the Canary Islands? What about Jersey, Gibraltar or Andorra? All frequently asked questions

Also worth knowing

Are the Canary Islands part of the EU for VAT?

They are part of the EU, but not of EU VAT. The Canary Islands are Spanish and inside the customs union, but the VAT directive does not apply there. A sale to Tenerife or Gran Canaria is therefore an export for VAT. A purchase there is an import, with import VAT.

Read the full answer

Are Jersey, Guernsey, Gibraltar and Andorra part of the EU for VAT?

No, none of the four. Jersey and Guernsey are British Crown Dependencies, Gibraltar is a British Overseas Territory and Andorra is a state of its own. None of them is part of the EU or of EU VAT. A sale there is an export, exempt if you can show the export. A purchase there is an import, with import VAT.

Read the full answer

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