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One-Stop-Shop
VAT changes for the EU 2021
What’s the deal with the one-stop store and related sales tax changes for the EU? Will everything now be easier for online retailers selling into the EU or will it become even more bureaucratic? What will change in the EU tax law from July 2021, you can find out here.
One-Stop-Shop - The EU VAT Reform
A drastic reform that will have a significant impact on EU online trade will come into force on July 1, 2021 and could therefore soon affect you as well. If you are one of the retailers that sells not only in Germany, then you should read the article completely to understand what exactly is changing. As always, we do not provide legal advice, but only information. The reform can be summed up in one term – one-stop store. But what is it all about?
Who does this change affect?
First of all, let’s clarify who this concerns in the first place. The Federal Tax Office states that you are included in the group of addressees if you are domiciled in Germany and provide services for consideration to private individuals in member states of the European Union in which you are not domiciled, or makes intra-Community distance sales of goods or provides an electronic interface through the use of which you assist the supply of goods within a Member State by a taxable person not established in the Community and are therefore treated as if you had supplied the goods yourself. It further states: “In addition, the procedure is aimed at traders who are not established in the European Union and have a facility in the country, such as a warehouse, from which goods are supplied to private individuals in other EU Member States.”
But what exactly changes now for those?
One-stop store - centralization and uniform EU delivery threshold
Previously, B2C deliveries were only taxable in the country when the respective delivery threshold of the country was exceeded. This has so far varied from country to country. This results in a tax liability in the country of destination, which then means having to register for tax in that country and submit VAT returns. In the course of this new reform, however, these delivery thresholds will now be eliminated. Instead, there will be a Europe-wide delivery threshold as of July 1. This is then €10,000. The advantages of the so-called one-stop store are then to be able to transmit the tax return centrally to the BZSt electronically and thus to be able to pay the resulting taxes in total and not individually. The VAT collected is then automatically transferred to the respective EU country.
One-Stop-Shop - Only for B2C or also B2B?
Here, however, it should be said once again that these are B2C deliveries. For B2B deliveries and EU warehouse use, the One-Stop Shop does not apply. Here, registration and notification in the destination country is essential. This means that for merchants who use fulfillment service providers abroad, a combination of local registration and the one-stop store will be necessary. For you traders who belong to the group of addressees, this now means: send the registration notification to the BZSt electronically in good time. This has been possible since April 2021. In addition, it would be advisable to either contact your tax advisor or to inform yourself about the topic on the appropriate page of the BZSt.
For questions about online trading contact eBakery
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