For this situation, the simplification will apply but not completely. Indeed, the reform does not yet simplify the rules that apply to storage. If an e-tailer stores or uses the stock of a maketplace in another EU country, a VAT registration in that country is still required. The seller must have a VAT number in the country of storage. For sales made from the country of storage to an end customer in that same country, VAT will be paid through the local VAT number. However, for sales made from the country of storage to a final customer in another country of the European Union, VAT will be paid via the one-stop shop.