What is a Seller of Record in Europe?

A Seller of Record is responsible for VAT, compliance, invoicing, and consumer obligations for sales within the European Union. EuroSOR acts as the official seller for non-EU brands so they can enter Europe without forming a local company.

Do I need a European company to start selling in the EU?

No. A non-EU brand can operate in the EU without opening a BV or GmbH by using a compliant Seller of Record model. EuroSOR provides the regulatory layer while the brand continues to own the customer and pricing.

How does EuroSOR handle VAT across Europe?

EuroSOR manages VAT registrations, filings, invoice compliance, and audit support. The objective is to give one consistent VAT framework for selling across multiple EU markets.

How does EuroSOR handle VAT deferment for imports into Europe?

EuroSOR uses the Dutch Article 23 VAT deferment scheme. This allows VAT to be postponed at import and settled later through VAT returns instead of paying it at the border.

Can EuroSOR support Importer of Record requirements?

Yes. EuroSOR works with an Importer of Record partner to manage customs clearance, duty calculation, and compliant entry of goods into the EU.

What delivery timelines can brands expect?

From our Netherlands hub, EU deliveries follow standard European timelines through integrated carrier networks, providing fast access to major markets across the EU.

Who controls pricing, brand, and customer experience?

The brand controls pricing, marketing, customer relationships, and product strategy. EuroSOR manages compliance, VAT, import coordination, and fulfilment.

Does EuroSOR support both B2C and B2B shipments?

Yes. EuroSOR supports both direct-to-consumer deliveries and wholesale shipments to retailers or distributors.

Sell in Europe without forming an EU company

EuroSOR acts as your Importer of Record, Seller of Record and Responsible Person in the EU: one operating layer for import, local selling and product compliance.

Book an intro meeting › Explore the three solutions ›

01Importer of Record 02Seller of Record 03Responsible Person

One agreement. One invoice. One point of accountability.

Backed by

How the model fits

One EU operating layer. Three legal roles.

You do not need to classify the structure yourself. We map the right combination from your product, inventory flow and sales channel.

Importer of Record, Seller of Record and Responsible Person carried by one EU legal entity

Goods enter the EU

Importer of RecordWe are named on the customs declaration and carry the importer responsibilities.

The EU sale happens

Seller of RecordWe become the local seller on the customer invoice and operate the VAT and settlement flow.

The product goes to market

Responsible Person + product complianceThe responsible-party layer is provided directly or through a named specialist partner where required.

Use one role or combine all three. Warehousing and 3PL sit underneath as the operational layer.

01 / GOODS ENTER THE EU

EU Importer of Record

Import into the EU without funding import VAT at the border.

We are the named importer on the customs declaration, so qualifying imports can enter through our structure without an upfront import VAT cash outlay.

How our Importer of Record service works ›

↗Our EU customs identity: our own EU EORI appears on the customs declaration
↗Customs execution: classification, customs value, origin, documents and broker instructions are structured around one import model
↗No upfront import VAT cash outlay: for qualifying imports, import VAT is accounted for through the VAT return instead of being funded at the border
↗Release into EU inventory: customs clearance connects directly to the warehousing and fulfilment plan

How it worksThe mechanism is Dutch Article 23 VAT deferral for qualifying imports where we act as Importer of Record. It changes when import VAT is accounted for, not whether customs duty is payable.

02 / THE EU SALE HAPPENS

EU Seller of Record

Sell to European customers through our local taxable entity.

We become the contractual seller, issue the customer invoice, account for the applicable VAT and operate the transaction ledger through to brand settlement.

How our Seller of Record service works ›

↗Local seller: we are the seller named on your EU customer invoices
↗VAT and invoicing: transaction treatment, compliant invoicing and statutory reporting run through the Seller of Record structure
↗Payment flows: customer proceeds, refunds, chargebacks, fees and taxes are recorded before brand settlement
↗Brand control: product, pricing, marketing, storefront and customer acquisition remain with the brand

Seller of Record scopeThe Seller of Record model applies to the transaction types set out in the service agreement. Not every marketplace or sales channel can run through the same Seller of Record structure.

03 / THE PRODUCT GOES TO MARKET

EU Responsible Person and GPSR compliance

Put the correct EU responsible party behind the product.

We establish the EU responsible-party and product-compliance layer required before products are placed on the market, including the EU economic operator required under the General Product Safety Regulation (GPSR). The role is held directly where our scope permits, or by a named specialist partner where the product regime requires it.

How our Responsible Person service works ›

↗Responsible Person and authorised representative: the EU economic operator required under GPSR, or the category-specific Responsible Person, is established before launch
↗Product readiness: documentation, labels, warnings and category requirements are reviewed before launch
↗EPR and packaging: producer responsibility obligations are mapped by product, packaging type and destination market
↗Named partner transparency: the specialist legal entity is identified clearly where a category specific third party must hold the role

Underneath all three roles

EU fulfilment and logistics

Expand across Europe through one coordinated logistics layer.

How EU fulfilment works with EuroSOR ›

Freight forwarding, warehousing, fulfilment and last-mile delivery are coordinated through partner facilities across Europe. You work through one operating relationship while local specialists execute by geography.

Freight forwardingInbound stock moves from origin into the right European entry point and onward to the fulfilment node chosen for launch.

Warehousing and fulfilmentInventory can be positioned in partner fulfilment centres across key European markets, rather than tied to a single country.

Last-mile deliveryOrders connect to local and cross-border parcel networks for D2C, retail and B2B delivery across EU destinations.

Returns managementReturns can route back into a local operational workflow instead of every parcel being sent back internationally.

One coordinated relationshipCommercial ownership stays with one operating relationship while specialist partners deliver the local freight, storage and final-mile execution.

Map of EU fulfilment nodes with 1 to 2 day delivery reach and inbound freight lanes

Money and control

One transaction ledger from collection to settlement.

Where the Seller of Record sits in the flow, customer collections, tax treatment, refunds, chargebacks and brand settlement run through one managed ledger with defined reporting and controls.

CollectionCustomer payments are collected through the agreed Seller of Record flow and recorded against each transaction.

Deductions and exposureVAT, fees, refunds, chargebacks and any agreed reserve are reflected in the ledger before settlement is released to the brand.

Default settlement cadenceThe default cadence is 30 days because the legal seller carries refund and chargeback exposure. A shorter cadence can be agreed when transaction history and risk profile support it.

Reporting and audit trailStatements, transaction data and reconciliation records are maintained so the commercial flow can be reviewed during operations and diligence.

Who is actually named?

See the legal name behind each obligation.

We operate through WareIQ Europe B.V., our Dutch entity. That is the name that appears on customs and invoicing documents.

Customs declarationWareIQ Europe B.V.The Importer of Record carries the importer responsibilities for the declaration.

EU customer invoiceWareIQ Europe B.V.The Seller of Record issues the customer invoice and carries the transaction obligations.

VAT return for SoR salesWareIQ Europe B.V.The sale is accounted for through the Dutch VAT reporting structure.

Product label / Responsible PersonOur entity or named specialist partnerThe named entity depends on the product regulation and category specific compliance scope.

Whichever entity holds the role, you have one agreement, one invoice and one point of accountability.

Typical routes to market

One legal infrastructure layer across several commercial models.

D2C

EU webshop launch

Import inventory, sell to European consumers, settle VAT and connect the model to local fulfilment without creating a new EU subsidiary first.

Retail

Supply European retailers

Give buyers a local European seller and invoice while connecting inbound stock to wholesale fulfilment.

Marketplace

Marketplace expansion

Build the importer, seller, tax and product-compliance structure required by the relevant channel and country setup.

Wholesale

Distributor and B2B expansion

Give non-EU manufacturers a European import and invoicing structure for distributors, stockists and B2B buyers.

FAQ

The questions that usually determine whether the model works.

Book an intro meeting ›

Who receives the customer money, and when does the brand get paid?

Customer proceeds run through the Seller of Record transaction ledger. The service agreement sets the collection route, taxes, fees, refunds, chargebacks, any reserve and the settlement cadence before launch.

What do you need before you can quote?

We normally need the company and ownership structure, product list and HS codes if available, origin, current inventory location, target EU markets, sales channels, expected order volume and value, and the intended customer payment flow.

How quickly can I start selling?

If the product is already EU compliant and no new category registration is required, onboarding can be completed in a few business days. Timelines extend when new registrations, marketplace approvals or physical logistics setup are needed.

Do I need to pay import VAT upfront?

For qualifying imports through our Importer of Record structure, there is no upfront import VAT cash outlay at the border. Import VAT is accounted for through the Dutch Article 23 mechanism. Customs duty remains separate where the tariff and origin make duty payable.

Is a Seller of Record the same as a Merchant of Record?

They overlap, but they are not the same. A merchant of record, the model used by digital-goods platforms, takes on the sale, payment and tax layer. For physical goods, the legal seller also has to connect to customs import, inventory held in the EU and product compliance. Our Seller of Record model is built for physical goods, so the seller role sits alongside Importer of Record and Responsible Person coverage in one structure. Read the full Seller of Record vs Merchant of Record comparison.

Do I need an EU authorised representative under GPSR?

If your company is established outside the EU, most consumer products sold into the EU need an economic operator established in the EU under the General Product Safety Regulation (GPSR). That role can be held by the importer, an authorised representative or a fulfilment service provider. Some categories, such as cosmetics, have their own Responsible Person rules. We confirm which role applies to your product, and who holds it, before launch.

Can every product category use the same Responsible Person setup?

No. Product safety and responsible-party requirements differ by category. Some products can use the standard compliance setup, while others require a category-specific specialist or separate registration. The named legal party is confirmed before launch.

What happens to refunds and chargebacks under Seller of Record?

Refunds and chargebacks are recorded in the transaction ledger and reflected in the next settlement calculation. Allocation rules and any reserve are stated in the service agreement before launch.