Import of cosmetics from the EU

Import of cosmetics from the EU

Question:
Hello!
I want to import cosmetics from Spain. My company is not registered for VAT. As far as I know, it is allowed for amounts below BGN 20,000. My bill is 3,000 euros and now I have received a pro forma in which there is no VAT to begin with. How to proceed? When is this VAT payable?
Thanks in advance!

Answer:
Hello,
First of all - it is not that you are not allowed to receive delivery of goods from another country of the European Union for an amount over BGN 20 thousand, but there would be an obligation to register for VAT.
Specifically in your case - the pro forma invoice is not an official document. Rather, it has the role of an "invitation to pay". The official document they will have to issue you is an invoice. In it, you should be charged VAT valid for Spain. If this is not done, the problem remains with your supplier. Since you are not a VAT registered person, the obligation to charge and pay tax is his, not yours. So, even if you receive an invoice without VAT charged, you are under no obligation to do anything - possible problems and penalties would arise for the Spanish company.
We hope we have been helpful!
Greetings!