EU VAT Rules: Details about IOSS that importers need to know

(P) There have been key changes in import VAT since 1 July 2021. Find out about the new law and changes B-2-C businesses need to know. Download a presentation, explanatory notes and IOSS contacts.

PRESENTATION FOR DOWNLOAD

We have created a presentation for you to understand the key changes in a Presentation for you to download.

VAT changes in 2021 by Customs Manager L

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Download • 518KB

EU Explanatory Notes

EU VAT explanatory Notes for July e-Comm

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Download • 1.92MB

EU Member States Contacts that deal with IOSS

Contact Details of Member States on OSS - 18.09.2021

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All you need to know about the one-stop-shop (OSS)

Currently EU businesses making distance sales of goods from within the EU above a certain threshold (EUR 35 000 or 100 000, depending on the Member State) to buyers located in another EU Member State need to register and pay VAT in the buyers’ Member State. This is very costly and burdensome. From 1 July 2021 new rules enter into force. According to these new rules, below a threshold of EUR 10 000 VAT can be paid to the Member State where the selling business is located. Above this threshold, businesses will be able to easily register in a One-Stop Shop (OSS) – where they can easily declare and pay the VAT due in other Member States.

From the EU Commission

Englsih

KP0120628ENN.en

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German

KP0120628DEN.de

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French

KP0120628FRN.fr

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Spanish

KP0120628ESN.es

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