VAT on sales of goods via electronic shops

You sell your goods within the EU via your e-shop or a digital platform (Amazon, Ebay, etc. )? You sell foreign goods that are shipped directly to customers from a 3rd country (e.g. from the USA, China)? Are you an accountant or tax advisor and need to know the latest tax news? Are you ready for the new VAT rules that will apply to mail order from 1 July 2021?

Prepare for major news in time. Registration under the special scheme (OSS) is to be possible as of 1 April 2021. This unique publication focusing on VAT on sales of goods via e-commerce provides answers to your questions and many other related information.

From 1 July 2021, the limit for sending goods within the EU will be significantly reduced. As soon as the value of goods sold to buyers in other EU countries exceeds €10,000, the seller will be required to pay VAT in each EU country where the goods were sent. This means that he will have to register for VAT in this country and file his tax returns here.

Do you want to know how you can easily pay VAT in one country only, even though you send goods to customers in other EU countries? The new rules introduce a voluntary way of paying VAT to be paid in another EU country. This will be done by extending the special regime of one administrative place, called. One Stop Shop.

Did you know that from 1 July 2021 the VAT exemption for imports of goods up to EUR 22 from a third country will be abolished? VAT will have to be paid on each such shipment. The changes, however, offer new possibilities for the payment of VAT through the special import regime, so-called. Import One Stop Shop or special scheme for the declaration and payment of import VAT.