The so-called VAT digital package (Mehrwertsteuer-Digitalpaket) let to the introduction of the One-Stop-Shop (OSS) as of 01.07.2021.
- The OSS system can offer a simplification of VAT handling for non-EU companies selling online within Europe to private consumers.
- When non-EU companies use electronic marketplaces e.g. Amazon, Ebay, Zalando, Wayfair for sales delivered from Germany to other EU destinations apart from Germany, they can opt to use the OSS system and therefore simplify their EU VAT compliance.
Have a look at our chart below.
On request, we would send you the WW+KN presentation on this topic, which provides an insight into the options and obligations for non-EU companies in particular.