Sale of goods through warehouses or fulfillment centres, marketplaces B2C
Sale of goods through warehouses or fulfilment centres, marketplaces B2C, located in the territory of another Member State.
Whether you sell your goods through different platforms (EMAG, eBay) or through your own site, you can choose where to store these goods. The goods can be stored in the territory of both Bulgaria and any other Member State which you deem appropriate. If the goods are stored in Romania and their transport to the end customer starts from there, this will accordingly entail an obligation for you to register for VAT in Romania before your first sale.
If the goods are located in Bulgaria and they "are shipped" to the end customer from there, this could lead to an obligation for you to register for VAT in other countries in connection with the Intra community distance sales to them.
