Buying cosmetics wholesale without an EU VAT number: what small businesses pay

What is an intra-EU VAT number, and why do suppliers ask for it?

An intra-EU VAT number identifies a business for VAT trade between EU countries. In France it is the "numéro de TVA intracommunautaire"; in Germany the USt-IdNr. It is a different number from your SIRET or tax number.

Suppliers ask because it decides how they invoice you. A seller does not charge VAT on goods sold to a business customer in another EU country only if that customer has a valid EU VAT number; without one, it should usually charge VAT at its own country's rate.¹ "Valid" means valid in VIES, the European Commission's checker, which returns only valid or invalid.²

So a SIRET or a Gewerbeanmeldung proves you are a business. It does not let a supplier in another country invoice you without VAT.

What happens when you buy from another EU country without one?

The supplier charges you its VAT, and you pay it like any other cost. Under a small-business scheme you cannot deduct VAT on purchases: in France the franchise en base exempts you from declaring and paying VAT on your sales, but in return you cannot deduct VAT on business purchases.³

There is a ceiling on this simple route.⁴

Can a small business get an intra-EU VAT number?

Yes, but it rarely saves money. Read this section with your accountant.

Do not confuse this with the separate number the French administration issues for using the franchise in other EU countries. That one is a "numéro individuel d'identification pour le régime de franchise", requested by prior notification, for selling under the franchise abroad.³ Check before giving it to a supplier as a VAT number.

The pattern is the same in both countries: the number moves the VAT from the supplier's invoice to your own return. It does not make it recoverable.

What are the small-business thresholds in 2026?

These are the turnover limits for staying under the scheme, not the acquisition thresholds above.

In Germany, a Kleinunternehmer's turnover within these limits is exempt from VAT.⁶ If you expect to cross a limit this year, plan your stock purchases with your accountant: once you leave the scheme, VAT on purchases can become recoverable.³

What does a order cost with and without a VAT number?

The VAT is a cost for a franchise business in every case. Only a VAT-registered business gets it back.

To keep numbers round, both countries' VAT is shown at 20%; real rates differ by country.

Cases B and C cost the same. In C you also file the self-assessment, and the purchase counts toward your own tax paperwork.

Price your shelf from the VAT-inclusive figure.

When you set retail prices, start from the VAT-inclusive cost. The retail price and margin guide shows the calculation; clinics can use the clinic pricing guide.

What should you check with your accountant?

This is a summary of how the rules work. VAT rules depend on your country, your activity and your full-year figures. Before your first cross-border order, ask:

1. How much have I bought from other EU countries this year and last year, and how close am I to my country's acquisition threshold?
2. Should I get, or avoid using, an intra-EU VAT number?
3. If I pass the threshold, how do I self-assess and report the VAT?
4. Am I still under the turnover limits for my scheme this year?
5. Does buying stock from a supplier in my own country change anything?

Keep every invoice. Each one shows the VAT you paid, and your accountant needs it.

How does Endless Pure handle buyers without a VAT number?

Businesses without an intra-EU VAT number can open an account. That includes French micro-entrepreneurs under the franchise en base, German Kleinunternehmer and similar small businesses. When you register, give your business registration number, such as a SIRET, a Gewerbeanmeldung or a Handelsregister entry. The team checks it manually, and you can order once your business is verified.

Your invoice includes VAT. EU businesses with a verified VAT ID are invoiced under reverse charge, and French businesses pay 20% French VAT. Invoices are available in your partner account, ready for your accountant.

Nothing else changes from the buyer fact sheet. You pay in advance by card or SEPA bank transfer, with no contract and no annual commitment.

The full terms are in the wholesale terms FAQ and on the wholesale page, and ordering is explained step by step in place a wholesale order online. For a first basket, see the first-order plan. More in Guides, and in the clinic and store sections.