VATCompass Analysis Report | ID: 847 | Confidential
VAT Compliance Analysis Report
VAT STATUS
Local VAT registration is required in the relevant EU Member State based on inventory or taxable presence.
Scheme: Local VAT registration | Fiscal Representative: MAY BE REQUIRED – If your business is established outside the EU, you may need to appoint a fiscal representative depending on the country where VAT registration is required.
Report ID: 847 | Generated: 04/01/26 08:14AM
Executive Summary
BUSINESS PROFILE:
• Company: NovaBridge Fulfillment GmbH
• Business Type: Physical goods
• Customer Type: Both
• Type of Supply: Goods
• Annual Turnover: €187,500
• Inventory Storage: YES — goods stored in EU (DE, PL, CZ)
• Business Establishment: EU (Germany)
• EU Sales: YES — DE, AT, FR, NL, IT, ES, PL
Analysis based on information provided in client intake form.
1. Client Profile
| Company | NovaBridge Fulfillment GmbH |
| Country of Establishment | DE |
| Business Type | Physical goods |
| Customer Type | Both (B2B & B2C) |
| Goods / Services | Goods |
| Annual Turnover | €187,500 |
| Digital Services | No |
| EU Inventory | Yes — DE, PL, CZ (Amazon PAN-EU) |
2. VAT Triggers Analysis
The following VAT obligations were evaluated based on the business profile and EU VAT regulations:
| Trigger | Status & Finding |
|---|
| EU Inventory Storage |
Goods stored in Amazon PAN-EU warehouses (PL, CZ) create VAT registration obligations in each storage country. OSS cannot be used for goods supplied from local inventory.
Action: Local VAT registration required in PL and CZ immediately.
|
| Fiscal Representative (Art. 204) |
Not applicable — business is EU-established (Germany). No fiscal representative required. |
| Distance Selling Threshold |
B2C sales to AT, FR, NL, IT, ES covered by OSS. Monitor FR volume quarterly — approaching threshold for local review. |
KEY FINDING
Local VAT registration is required in Poland and Czech Republic based on inventory presence through the Amazon PAN-EU fulfilment programme.
3. Applicable VAT Scheme
Local VAT Registration Required (PL, CZ) + OSS (remaining B2C markets)
Stock held in Amazon PAN-EU warehouses in Poland and Czech Republic creates a VAT registration obligation in each country. Local VAT rates must be charged on sales dispatched from those warehouses. OSS cannot substitute for local registration where stock is held.
For sales to Austria, France, Netherlands, Italy and Spain where no local stock is held, the OSS scheme applies. Returns must include these countries each quarter.
4. Required VAT Registrations
| Country | Registration Type | Urgency |
|---|
| Poland (PL) |
Local VAT registration — stock presence via Amazon PAN-EU |
Immediate |
| Czech Republic (CZ) |
Local VAT registration — stock presence via Amazon PAN-EU |
Immediate |
| France (FR) |
OSS currently covers — monitor volume quarterly |
Monitor |
| AT, NL, IT, ES |
OSS covers B2C distance sales — no local registration required |
None |
5. Risk Assessment
| Risk Area | Level | Detail |
|---|
| Non-registration penalty |
HIGH |
Failure to register in PL and CZ exposes business to back taxes, interest, and penalties under local Member State VAT law. |
| Incorrect VAT rate charged |
MEDIUM |
Must apply destination country VAT rate on sales from local stock — DE rate does not apply to PL or CZ dispatches. |
| OSS misapplication |
MEDIUM |
Using OSS to report sales dispatched from PL/CZ local stock is not permitted and constitutes incorrect filing. |
| Filing & record-keeping |
MEDIUM |
Inadequate records may disallow input VAT deductions (Articles 242–248, Directive 2006/112/EC). |
6. Recommended Next Steps
IMMEDIATE (within 7 days)
— Register for VAT in Poland as fast as possible to become compliant — stock is held there and local sales are being made from that stock.
— Register for VAT in Czech Republic on the same basis.
— Confirm with client which Amazon fulfilment centres currently hold active stock to ensure no additional countries are missed.
WITHIN 30 DAYS
— Charge correct local VAT rates on PL and CZ sales and issue compliant invoices where required.
— Set up VAT return and payment calendars for PL and CZ; appoint a local VAT agent where needed.
— Reconcile stock movements into, within, and out of PL and CZ so filings match actual inventory flows.
ONGOING
— Maintain a monthly audit trail linking orders, dispatch records, delivery destinations, returns, and payments.
— Review FR volume each quarter — register locally before non-compliance accumulates.
— Ensure OSS return correctly includes AT, NL, IT, ES B2C sales each quarter.
7. Legal Framework Referenced
This analysis is based on Council Directive 2006/112/EC (as amended), specifically Article 33 (place of supply rules for distance sales of goods), Article 59c (the EUR 10,000 threshold for distance sales), and Title XII, Chapter 6 (special schemes, including the Union and non-Union One-Stop Shop and the Import One-Stop Shop). Article 204 (fiscal representation for non-established taxable persons) has also been taken into account.
Important Notice
This analysis is based solely on the information provided in the client intake form. It does not constitute legal or tax advice and should not be relied upon as a substitute for professional advice tailored to your specific circumstances. No transaction-level review has been performed, and no verification of source documents, contracts, or accounting records has taken place.
VAT legislation, case law, and administrative practices may change at EU or Member-State level at any time. The information and conclusions in this analysis reflect the VAT framework and guidance known to VATCompass as of the date of generation and may not account for subsequent amendments or local clarifications.
Before taking any action, implementation, or filing based on this analysis, you should seek personalised tax and legal advice from qualified local professionals in the relevant jurisdiction(s). VATCompass provides VAT compliance analysis and operational guidance — not tax advisory, consultancy, or audit services. VATCompass assumes no liability for any decisions, actions, or omissions taken by the recipient or any third party based on this analysis.
Analysis ID: 847 | Generated: 04/01/26 08:14AM | VATCompass v2.0