An Overview of VAT Rules for US Companies Doing Business in Europe with Nick Hart, Michael Salman, and Tobias Barkschat

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 8In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Nick Hart, VAT Partner, Saffery – United Kingdom; Michael Salman, Director, Nexia DHW – Netherlands; and Tobias Barkschat – Senior Manager, Nexia GmbH – Germany. Nick, Michael, and Tobias have a wealth of combined experience in navigating the European VAT. Join us for this episode to learn more about how this tax could apply to your business or you personally.Tune in for these key takeaways:Critical information about the purpose, process to register, and collection procedures for the European Value Added Tax (VAT) How to obtain and utilize an Article 23 license in the Netherlands to assist in minimizing VAT burdenInventory and physical presence requirements in the UK, Germany, and the Netherlands, and recommendations for best practices to navigate them as a US business owner Similarities between permanent (fixed) establishment versus local entity establishment in the Netherlands and Germany, and how this choice can affect the VAT A comparison of the UK VAT burden in business-to-business and business-to-consumer setups, and how this supply chain variation can shift the tax liability between business and consumerThe European Union’s ‘one-stop shop’ proposition and how it could simplify VAT among different European countriesA discussion of VAT invoices, deadline requirements, reporting thresholds, and other variances between the UK, Germany, and the NetherlandsAn overview of the rapid evolution of VAT and how it can affect businesses entering the European marketplaceTips for corrective VAT compliance, amnesty programs, and a discussion of potential penalties Information about VAT pitfalls to eCommerce entry into the European market, and how to avoid themA brief overview of the Nexia network structure and the many advantages the cooperation amongst its practitioners offers to international taxpayers and businessesLearn more about today’s guests:Connect with Nick Hart on LinkedIn: https://www.linkedin.com/in/nick-hart51/?originalSubdomain=ukView Nick Hart’s profile on Saffery’s website: https://www.saffery.com/our-people/nick-hart/Visit Saffery’s YouTube Channel: https://www.youtube.com/channel/UCXR88yBPil9YZLO_5A__lzQConnect with Michael Salman on LinkedIn: https://www.linkedin.com/in/michaelsalman/Visit De Hooge Waerder’s YouTube Channel: https://www.youtube.com/user/dehoogewaerderFollow De Hooge Waerder on Facebook: https://www.facebook.com/dehoogewaerder/photos/?locale=nl_NL&_rdrConnect with Tobias Barkschat on LinkedIn: https://www.linkedin.com/in/tobias-barkschat-2a0b53142/?originalSubdomain=deView Tobias Barkschat’s profile on Nexia GmbH’s website: https://www.nexia.de/en/our-people/detail/tobias-barkschatVisit Nexia’s YouTube Channel: https://www.youtube.com/channel/UCbY1iQu_U1vzIhAPCEtQJGQFurther Resources:VAT eCommerce - One Stop Shop: https://vat-one-stop-shop.ec.europa.eu/news-reports/report-application-vat-e-commerce-package-2024_enEU Taxation & Customs Union VAT Landing Page: https://taxation-customs.ec.europa.eu/taxation/vat_enVAT Rules & Rates: https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htmNexia Slides on European Indirect Tax Services for US Outbounds: https://thewolfgroup.com/wp-content/uploads/2025/07/Nexia-European-VAT-for-US-outbounds-July-2025.pptx Watch or listen to more episodes of The Essential Tax Podcast: YouTube: https://www.youtube.com/@TheWolfGroupPC Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOfConnect and learn more from your host, Mishkin Santa: Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msantaFollow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pcRead Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa