VAT and Import and Warehousing in Europe

In some instances, when selling to the EU countries, the foreign seller chooses to act as the "importer of record". The most costly part of the import fees will be VAT. In most cases, VAT registration in the country of import is required in order to get the VAT refund.

If the products are warehoused in a "bonded warehouse" before import, the import fees can be delayed. However, if the seller chooses to also be the importer, VAT registration is necessary in order to secure refunds of the import VAT.