VAT registration obligation for e-commerce in other EU countries

One-Stop-Shop VAT return for e-commerce.

From 1 July 2021 the VAT rules on cross-border B2C business for e-commerce activities have changed. B2C sellers dispatching their goods from a single country will no longer be required to register for foreign VAT and complete multiple VAT filings in countries where they are selling. Instead, they may file a new OSS filing alongside their regular domestic VAT return that will list all their EU sales to consumers. 

Are you aware of your obligations in other countries?

The previous thresholds for distance sales of goods within the EU have been abolished and replaced by a new EU-wide threshold of EUR 10 000. Below this EUR 10 000 threshold, supplies of telecommunications, electronic services and distance sales of goods within the EU may remain subject to VAT in the Member State where the taxable person is established.

The One-Stop-Shop allows merchants to declare and pay for all sales within the European Union centrally in only one EU Member State. This single declaration then includes, broken down by individual Member State, all distance sales, including the VAT incurred on them, which were made in the Member States of the European Union. Payment of the resulting VAT liability is also made centrally to this one-stop-shop.