1. Purpose
This policy sets out Murzo Group's approach to cross-border VAT, import VAT, customs duties, IOSS, OSS, fiscal representatives, and local tax registrations.
The purpose is to prevent unexpected VAT liabilities, incorrect customer charges, blocked shipments, double taxation, unregistered foreign activity, and tax exposure caused by unclear sales models.
2. Scope
This policy applies to goods and services supplied across borders, including B2B sales, B2C sales, marketplaces, online stores, samples, goods returned after sale, goods sold from warehouses, goods imported into a customer's country, and services supplied to overseas clients.
3. VAT and Duty Position
Before Murzo Group sells, ships, stores, fulfils, or imports goods across borders, it must understand the VAT, duty, importer, and customer charging position at a proportionate level.
Murzo Group will not assume that zero-rated, exempt, reverse charge, OSS, IOSS, delivered duty paid, marketplace-collected VAT, or customer-paid duty treatment applies unless there is a proper basis.
- Country of sale, dispatch, import, storage, and consumption
- Whether the customer is a business, consumer, public body, marketplace, distributor, or agent
- Who is importer of record and who pays import VAT and duty
- Whether a VAT registration, fiscal representative, OSS, IOSS, or local adviser is needed
- Whether the product is subject to excise, food, environmental, customs, or special tax treatment
- Invoice wording, VAT number use, and evidence needed for tax treatment
4. IOSS and OSS
IOSS and OSS may simplify VAT reporting in specific EU e-commerce situations, but they are not a shortcut for product compliance, customs accuracy, marketplace responsibility, consumer law, or import eligibility.
Murzo Group must confirm whether the scheme applies to the transaction type, value, customer, product, fulfilment route, and marketplace structure before using it.
5. Fiscal Representatives and Local Registrations
Murzo Group should not appoint a fiscal representative, tax agent, local VAT representative, customs representative, or local entity without understanding authority, cost, liability, renewal, filing, and exit implications.
If a country requires a local fiscal representative or local VAT registration, Murzo Group will use appropriate professional advice before accepting the obligation.
6. Pricing and Customer Communication
Prices, invoices, checkout wording, quotations, and delivery terms must not mislead customers about VAT, customs duty, import fees, brokerage charges, local taxes, inspection charges, or who is responsible for clearance.
Where charges may be collected by carriers, customs, marketplaces, or authorities, customer-facing wording should be clear and consistent with the sales model.
7. Required Evidence Only
Tax and customs evidence will be kept where required by law, adviser instruction, contract, authority request, or dispute handling. Murzo Group will avoid unnecessary duplicate internal paperwork.
8. Prohibited Conduct
- Using a VAT number, IOSS number, OSS registration, or fiscal representative without authority
- Understating declared values to reduce VAT or duty
- Describing goods incorrectly to fit a lower rate or avoid restriction
- Treating a foreign supply as zero-rated or reverse charge without support
- Agreeing to delivered duty paid where Murzo Group cannot lawfully or practically act as importer
9. Review
This policy will be reviewed when Murzo Group starts selling into a new country, changes e-commerce or marketplace structure, uses overseas warehousing, appoints a fiscal representative, or changes delivery terms.
