From 1 July 2021, if an electronic interface (online store, platform, etc.) facilitates the distance selling of goods by a non-EU seller to an EU buyer, the electronic interface is considered to be the seller and is responsible for the payment of VAT (an example here could be Amazon or Ebay). To declare and pay this VAT, the electronic interface will be able to easily register with a special electronic system, the so-called one-stop shop (OSS).
What is a one-stop shop (OSS)?
OSS is an electronic system that simplifies up to 95% of the VAT obligations of sellers of goods (including electronic interfaces that facilitate the sale of goods) offered to buyers across the EU by allowing them to: – electronic registration for VAT purposes in one Member State for distance sales of goods in the EU; – declaration and payment of VAT due for all sales of goods in one electronic, quarterly tax declaration; – working with the tax administration of their own Member State and in their own language, even when selling abroad. When is the electronic interface responsible for the payment of VAT on the distance selling of goods by sellers?
The electronic interface is responsible for the payment of tax and is responsible for VAT. It makes it easier for EU buyers to make the following deliveries of goods when offered by a genuine genuine seller not established in the EU: – distance selling of goods within the EU (e.g. ordering and sending from an EU Member State other than that in which the buyer is located); – domestic deliveries of goods (e.g. ordering and shipping from the same EU Member State as the buyer). An electronic interface is considered to facilitate the sale of goods if it allows the buyer and seller to be contacted through that electronic interface, the end result being that the goods are sold to that buyer. Information on the provision of services and distance sales of goods via the electronic interface itself can be found in the OSS fact sheet for suppliers.
How can the electronic interface be registered with OSS?
Each EU Member State will have an OSS web portal where electronic interfaces can be registered from April 1, 2021. This single registration will be valid for all sales facilitated by the electronic interface as well as for all intra-EU supplies of goods or services where he makes himself.
What must an electronic interface using OSS do?
If the electronic interface uses OSS, it should do the following: – show / display the amount of VAT to be paid by the buyer in the EU, at the latest after completing the ordering process. The VAT rate is related to the Member State to which the goods are dispatched or to which they are transported; – ensure that VAT is collected from buyers for distance sales of goods within the EU and domestic supplies, which it facilitates; – electronically submit your monthly VAT return via the OSS portal of the Member State where the electronic interface is registered with the OSS; – make quarterly payments of the VAT declared on the VAT return to the Member State where the electronic interface is registered with the OSS; – keep records of all eligible sales of the OSS it has facilitated for 10 years. Information on VAT rates throughout the EU can be found on the websites of each Member State and on the website of the European Commission. .