Recital (42)

The VAT registration of a supplier is required when that supplier is not identified for VAT purposes in the Member State where VAT is due. In particular, the transfer of a taxable person’s own goods to another Member State for, inter alia, the purposes of that person’s e-commerce-related activity triggers a need to register in the Member States from and to which the own goods are transferred. In line with the objective of a single VAT registration in the Union, the instances in which multiple VAT registrations are required should be further reduced by providing for the application of a new scheme in the framework of the OSS schemes. Such a new scheme should be specifically designed to simplify the VAT compliance obligations associated with certain transfers of own goods. Moreover, where a transfer of own goods is carried out by a taxable person on behalf of another taxable person, and insofar as the transfer is not done at the explicit request of the latter, the former should be obliged to communicate certain information regarding the transfer to the owner of those goods.