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2021-06-01
ProductIP
Beginner

Online sellers and VAT

Disclaimer: This document provides guidance and is not a legally binding interpretation and shall therefore not be relied upon as legal advice.

Monitoring changes in VAT regulation is outside the scope of ProductIP. The EU has a website with relevant information for online sellers and fulfilment service providers and other organisations facilitating online sales. Several examples below:
 
All you need to know about the import one-stop shop (IOSS)
From 1 July 2021 the value added tax (VAT) exemption for the importation of goods with a value not exceeding EUR 22 will be removed. As a result, all goods imported to the EU will be subject to VAT. The Import One-Stop Shop (IOSS) was created to facilitate and simplify the declaration and payment of VAT for distance sales of imported goods with a value not exceeding EUR 150.
Information for sellers

 

All you need to know about the import one-stop shop (IOSS)
From 1 July 2021, the value added tax (VAT) exemption for the importation of goods into the EU with a value not exceeding EUR 22 will be removed. As a result, all goods imported into the EU will be subject to VAT. If the sale of goods to buyers in the EU is facilitated through an electronic interface, the electronic interface is considered to have made the sale and is in principle liable for the payment of VAT. The Import One-Stop Shop (IOSS) was created to facilitate and simplify the declaration and payment of VAT for distance sales of imported goods with a value not exceeding EUR 150.
Information for electronic interfaces facilitating sales
 
All you need to know about the one-stop shop (OSS)
Currently EU businesses making distance sales of goods from within the EU above a certain threshold (EUR 35 000 or 100 000, depending on the Member State) to buyers located in another EU Member State need to register and pay VAT in the buyers’ Member State. This is very costly and burdensome. From 1 July 2021 new rules enter into force. According to these new rules, below a threshold of EUR 10 000 VAT can be paid to the Member State where the selling business is located. Above this threshold, businesses will be able to easily register in a One-Stop Shop (OSS) – where they can easily declare and pay the VAT due in other Member States.
Information for sellers
 
All you need to know about the one-stop shop (OSS)
From 1 July 2021, if an electronic interface (marketplace, platform, etc.) facilitates distance sales of goods by a non-EU established seller to a buyer in the EU, the electronic interface is considered to be the seller and is liable for the payment of VAT. To declare and pay this VAT, the electronic interface will be able to easily register in a special electronic system called the One-Stop Shop (OSS).
Information for electronic interfaces facilitating sales
 

EU Website for sellers to prepare for the new VAT rules per July 1, 2021

A complete overview and additional guides can be found on this page of the European Commission:
 
Note: As said. This part of legislation is not in the scope of ProductIP. We do not monitor changes in VAT legislation. We recommend to bookmark the related page of the European Commission and check it regularly for updates.
 

Learn how to get a VAT number in your country

Are you an Amazon seller? Click here to learn about VAT numbers for amazon

Country VAT request website
AT - Austria Official website
BE - Belgium Belgium tax administration
BG - Bulgaria Bulgaria - Tax administration (English), Bulgaria - Tax administration (Bulgarian)
CZ - Czech Republic Official website
DK - Denmark Denmark - Ministry of taxation
DE - Germany Federal ministry of Finance
EE - Estonia Estonia - Ministry of Finance, Estiona - Tax and customs board
IE - Ireland Ireland - Tax and customs administration, Ireland - Department of Finance
EL - Greece Official website
ES - Spain Spain - Tax administration
FR - France France - Tax administration
IT - Italy Italy - Tax administration
CY - Cyprus Cyprus - Ministry of Finance
LV - Latvia Latvia - Ministry of Finance
LT - Lithuania Official website
LU - Luxembourg Luxembourg - VAT
HU - Hungary Hungary (English)
HR - Croatia Official website
MT - Malta Malta - VAT dept
NL - Netherlands The Netherlands - Tax administration
PL - Poland Official website
PT - Portugal Official website
RO - Romania Official website
SI - Slovenia Official website
SK - Slovakia Official website
FI - Finland Finland - Tax administration
SE - Sweden Sweden - Tax administration

Source: ec.europe.eu


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