Dropshipping B2C - these are deliveries where the retailer sells an item that is not available with it and when purchased by its client, this item is shipped directly from the manufacturer or wholesaler to the end customer. For VAT purposes, the goods formally become the property of the trader (dropshipper) before reaching its end customer. This gives rise to VAT obligations in different Member States for traders, especially if the transport of goods starts from another Member State, other than the country in which the dropshipping is registered.


You offer goods of a manufacturer or wholesaler from Greece and your customers are private individuals from different countries who receive the goods directly from a manufacturer located in the territory of Greece. In this case, you are required to register for VAT in the country from which the goods "are shipped" (in this case Greece) to the end customer and, accordingly, pay VAT in Greece. Depending on the volume of sales you have made in other Member States, this can also lead to your obligation to register for VAT based on your Intra community distance sales in other countries.

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