New one-stop-shop for VAT

As of the 1st of July 2021, new location rules will come into effect concerning remote sales of goods from another EU country, or from a non-EU country destined to a recipient not liable for VAT. In theory, the majority of transactions are taxable in the EU country the order originated from.

A new system has been created in order to make these changes possible, the OSS-IOSS; “One-Stop-Shop Import One-Stop-Shop”. With this system, companies will no longer have to register with the fiscal administration of each EU member consumer to declare the goods and pay the VAT as it will now be done by a single EU member. The last declaration period is the one before the 20^th July 2021.

Transactions	EU affiliate	Non-EU affiliate
Service provision B to C	OSS- EU	OSS- Non-EU
Intra-community remote sales of goods	OSS- EU	OSS- EU
Domestic shipping via e-commerce	OSS- EU	OSS- EU
Remote sale of imports for deliveries under 150€	IOSS	IOSS

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