Informationen Umsatzsteuerreform

On  1 July 2021  , a VAT reform will come into force in the European Union, which will mean that almost all cross-border deliveries to end consumers – so-called distance sales – will be subject to tax in the respective country of destination. This reform will affect everyone,

• who sells goods worth more than EUR 10,000 net  per year to  final consumers in other EU countries  and/or
• relies on  cross-border fulfillment systems  such as  Amazon Pan EU  or  Amazon CEE  .

In many cases, this reform will therefore lead to tax obligations in significantly more EU countries than has previously been the case. To ensure that this does not lead to further local registrations in additional EU countries, the tax authorities will introduce the so-called  One Stop Stop  (OSS), through which distance sales can be reported in the country of residence – including the payment of sales tax.

Local registrations in other EU countries  will still be required if you use warehouses there – e.g. as part of Amazon Pan EU or Amazon CEE. We want you to be optimally prepared for this reform. You will therefore find further comprehensive sources of information below:

• OSS – One Stop Shop – What’s next for online trade in the EU?: 
  https://pandotax.de/ecommerce/one-stop-shop/

If you have any further questions, please contact us directly. We can provide you with tax advice.