Questions Regarding VAT and Tax Filing for an EU-based Digital Marketplace

[Mafuba]

Hello,

I am living in the Netherlands and creating a website similar to Fiverr, targeting users within the EU. I am using WooCommerce as the payment service.

In this business model, there are three roles: operator A, seller B, and buyer C. When C purchases a digital content product from B, A receives a 10% fee as commission.

I have some questions regarding taxes:

1. Is it correct that "if B and C are in different EU countries, the VAT rate depends on C's country of residence"?
2. How should B file their tax returns?

Thank you for your assistance.

[Hans van den Bergh]

Welcome to HL 

 

Maybe you'll find your answers HERE?