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11.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to VAT in Monaco. There is generally no revenue threshold. However, in the cases of intra-community acquisitions or distance sales of non-residents located in EU countries, the registration thresholds are EUR 10,000 and EUR 100,000 respectively.

When a non-resident has an establishment in Monaco, the establishment is typically responsible for the VAT. If a non-resident has no establishment in Monaco, they must register for VAT and in some cases appoint a tax representative.

Non-residents resident in EU Member States can register without appointing a tax representative, but may appoint a rep if they wish. Non-residents that are not resident in the EU are generally required to appoint a tax representative. However, non-residents resident in the following jurisdictions do not need to appoint a rep:

  • Argentina
  • Australia
  • Azerbaijan
  • Georgia
  • India
  • Iceland
  • Mexico
  • Moldova
  • Norway
  • Republic of Korea
  • Saint Barthélémy