...
If sales to customers are subject to VAT under the tax regime of the EU customer, rather than registering for VAT in every EU territory you have customers, retailers register in one member state (the member state of identification) and account for VAT due accross the EU on a single return in that state. The member state is typically their EU registered company country.
...
Basics
The changes from previous legislation for EU businesses is smaller for marketplace sales compared to non-EU businesses with the two key differences being:
...