The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 8

In 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 burden

• Inventory 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 consumer

• The European Union’s ‘one-stop shop’ proposition and how it could simplify VAT among different European countries

• A discussion of VAT invoices, deadline requirements, reporting thresholds, and other variances between the UK, Germany, and the Netherlands

• An overview of the rapid evolution of VAT and how it can affect businesses entering the European marketplace

• Tips 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 them

• A brief overview of the Nexia network structure and the many advantages the cooperation amongst its practitioners offers to international taxpayers and businesses

Learn more about today’s guests:

• Connect with Nick Hart on LinkedIn: https://www.linkedin.com/in/nick-hart51/?originalSubdomain=uk

• View 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__lzQ

Connect with Michael Salman on LinkedIn: https://www.linkedin.com/in/michaelsalman/

• Visit De Hooge Waerder’s YouTube Channel: https://www.youtube.com/user/dehoogewaerder

• Follow De Hooge Waerder on Facebook: https://www.facebook.com/dehoogewaerder/photos/?locale=nl_NL&_rdr

• Connect with Tobias Barkschat on LinkedIn: https://www.linkedin.com/in/tobias-barkschat-2a0b53142/?originalSubdomain=de

• View Tobias Barkschat’s profile on Nexia GmbH’s website: https://www.nexia.de/en/our-people/detail/tobias-barkschat

• Visit Nexia’s YouTube Channel: https://www.youtube.com/channel/UCbY1iQu_U1vzIhAPCEtQJGQ

Further Resources:

• VAT eCommerce - One Stop Shop: https://vat-one-stop-shop.ec.europa.eu/news-reports/report-application-vat-e-commerce-package-2024_en

• EU Taxation & Customs Union VAT Landing Page: https://taxation-customs.ec.europa.eu/taxation/vat_en

• VAT Rules & Rates: https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm

• Nexia 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/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa