Buying burner parts as an EU company: VIES check and 0% VAT
We ship from our warehouse in Vilnius, Lithuania. For a company in another EU country that means one thing above all: with a valid VAT number, the order goes out without VAT. Here is how it works, step by step.
The rule: intra-Community supply
When goods are sold by a VAT-registered business in one EU country to a VAT-registered business in another EU country and shipped across the border, the sale is exempt from VAT in the seller's country. This is the intra-Community supply under Article 138 of the EU VAT Directive (2006/112/EC). The buyer then accounts for VAT on the purchase in its own country — the reverse charge.
For the seller there are two conditions: the buyer's VAT number must be valid, and the goods must actually leave for the other country. That is why we check the number in VIES, the EU register of VAT numbers, and why the delivery address has to be in the same country as the VAT number.
What VAT you pay at krom.parts
| Buyer | VAT on our invoice |
|---|---|
| Company in another EU country, VAT number confirmed in VIES | 0% — intra-Community supply, reverse charge |
| Company in Lithuania | 21% Lithuanian VAT |
| Private person in the EU | 21% Lithuanian VAT |
| Any buyer outside the EU | 0% — export; import VAT and duties are paid on receipt in your country |
How it works at our checkout
- Choose Company and enter the company name and the VAT number with its country prefix — for example DE123456789.
- We check the number in VIES while you fill in the form. The register returns whether it is valid and, often, the registered company name.
- If VIES confirms the number, the totals switch to 0% VAT straight away and show the reason: intra-Community supply, VAT number confirmed in VIES. The total you see is the total you pay.
- Pay by card, or ask for an invoice and pay by bank transfer — paying by invoice is available to companies.
A confirmation from VIES is kept for 30 days, so repeat orders from the same company do not wait for the register every time.
If the number cannot be confirmed
VIES does not always say yes. There are two different cases:
- The register says the number is not valid. Then we cannot apply 0%: VAT is charged as for a private buyer, and the checkout says why. Check the number with your accountant — sometimes a company is registered for domestic VAT but not activated for intra-EU trade.
- The register does not answer. National VIES services go offline for maintenance from time to time. VAT is then charged until the number is confirmed; try again later or write to us before you pay.
What your invoice shows
For a 0% sale the invoice carries both VAT numbers — ours and yours — and the reason for the zero rate. Keep it for your VAT return: in your country you report the purchase as an intra-Community acquisition.
Practical tips
- Enter the VAT number exactly as registered, with the country prefix and without spaces.
- Ship to an address in the country of the VAT number: a German VAT number with delivery to France does not qualify for 0% in our checkout.
- Companies that order regularly can create an account: the company, its VAT number and addresses are saved, and orders and invoices are kept by company.
Sources: Council Directive 2006/112/EC on the common system of value added tax, Article 138; European Commission, VIES VAT number validation; krom.parts checkout rules.
