VAT on Kaufland: the customer country's rate, customer invoices, deemed supplier and the end of IOSS

The tax rate follows the customer

Kaufland puts it plainly: what matters is where the end customer is based and where you deliver. Sales to customers in Germany are subject to German rates, to customers in Slovakia to Slovak rates – and so on for all nine countries. The standard rates per Kaufland's overview: Germany 19% (reduced 7%), Slovakia 23% (reduced 19% and 5%), Czechia 21% (reduced 15% and 10%), Austria 20% (reduced 13% and 10%), Poland 23% (reduced 8% and 5%). For France, Italy, Spain and the Netherlands Kaufland lists the rates on the same page. You transfer the tax rate per offer with the offer data (offer data).

Who issues the invoice

As a rule you as the seller are responsible for the invoice to the end customer; you upload it via the Seller Portal, your interface or the API (payment processing). The invoice must state the tax rate according to the VAT law of the customer's country. According to Kaufland an invoice in the national language is not strictly necessary, but local authorities may request it in an audit. In Poland the BDO number belongs on the invoice. Apart from the legally required business details the invoice must not contain any web addresses or links to your own shop. In Czechia and Slovakia the recycling fee for electrical equipment must be shown separately, in France for electrical equipment and furniture as "éco-participation".

Deemed supplier: when Kaufland pays the VAT

Since the EU VAT e-commerce package of 1 July 2021, Kaufland Global Marketplace is regarded as a "deemed supplier" in certain situations and is then obliged to calculate and pay VAT on B2C sales of goods. According to Kaufland this affects, among others, sellers based in the EU who ship from a warehouse outside the EU, EU sellers without a German VAT number on file or who use the OSS scheme, and sellers based outside the EU. If the model applies, Kaufland sends the invoice to the customer – always in the national language – but you remain the contracting party and liable for product and warranty. Not affected are sellers based in Germany who do not ship from outside the EU and sell only to customers in Germany.

End of IOSS and the EU customs reform 2026

Kaufland has announced: since 15 June 2026 offers with a net value under €150 that are shipped from a warehouse outside the EU are deactivated on the marketplace and marked "IOSS not supported" in the Seller Portal; adjusting the existing offer is not enough, it must be deleted and recreated with an EU warehouse or a higher value. From 1 July 2026 every shipment from a non-EU country is subject to customs duty from the first cent; for low-value shipments Kaufland names a flat charge of €3 per shipment, depending on the product category. Anyone who wants to keep selling items under €150 needs a warehouse in the EU.

OSS for selling into several countries

For EU sellers selling to customers in other EU countries, according to Kaufland's onboarding the OSS (One-Stop Shop) number is enough; a separate tax registration per country is not needed for that (newer marketplaces). For automating tax processes Kaufland refers to its partner Hellotax. Whether OSS, local registration or deemed supplier applies to you depends on warehouse location, place of business and turnover – that is for a tax adviser to settle, not a blog post.

Frequently asked questions