Distance Selling

AMAZON FBA: easily and securely fulfill your VAT obligations

Amazon's FBA program is powerful but from a regulatory perspective, it's complex. How can you fulfill your VAT obligations without taking risks or tearing your hair out?

European Union VAT Focus E-Commerce Marketplaces 13 May 2022

Italy – Reduced 10% VAT rate applied to absorbent products for feminine hygiene from 2022

On 28th October 2021, the Italian Council of Ministers met and approved the draft law containing the State budget for the 2022 fiscal year and the multi-year budget for the three-year period from 2022 – 2024 (see press release from 28th October 2021 n°44). From 2022, the VAT rate for “absorbent products for feminine hygiene”...

Country Briefs Italy Distance Selling VAT rates

29 October 2021

France – Tax doctrine updates following the One Stop Shop reform

On August 13th 2021, the French tax authorities updated the Official Public Finance Bulletin (BOFIP) to reflect the changes brought about by the One Stop Shop reform, which came into effect on July 1st 2021. This update provides practical clarifications on implementing the reform as well as details and specific local regulations. For more information...

Country Briefs France Distance Selling E-Commerce Marketplaces One-Stop-Shop

18 August 2021

Portugal – Portugal incorporates the One Stop Shop into legislation

Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority (autoridade tributária e aduaneira) has issued a series of circular letters: Ofício Circulado N.º: 30238 2021-06-25 : regarding regulations for e-commerce and distance selling; Ofício...

Country Briefs Portugal Distance Selling E-Commerce One-Stop-Shop

20 July 2021

Germany – New Obligations for E-commerce Operators

Following the German Ministry of Finance’s guidelines published on 28th January 2019 regarding registration obligations for e-commerce operators, from 1st October 2019, these operators must register and obtain an F22 tax certificate, confirming they are up to date with their German VAT compliance. This F22 tax certificate must be obtained by all online marketplaces, Ebay,...

Country Briefs Germany Distance Selling

20 July 2021

One Stop Shop, VAT reform & e-commerce 2021

Check the rules on e-commerce, dropshipping & marketplaces since the VAT reform of July 1st 2021, and choose whether you want to use the One Stop Shop or not.

European Union VAT Focus Dropshipping E-Commerce Marketplaces One-Stop-Shop 13 July 2021

Greece – Greece publishes guides on the One Stop Shop reform (OSS and IOSS)

Following the One Stop Shop reform that came into force on 1st July 2021, impacting the various players in the e-commerce chain, (e-sellers, marketplaces, dropshippers, etc.), the Greek tax authorities (AADE) have recently published guides and notes on the One Stop Shop on its website. The guide provides an overview of how the platform works...

Country Briefs Greece Distance Selling E-Commerce One-Stop-Shop

16 July 2021

Croatia – The One-Stop-Shop is Open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,...

Country Briefs Croatia Distance Selling One-Stop-Shop

16 May 2021

Germany – Germany will not be able to open its IOSS portal by 1st July 2021

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. Distance sales of imported goods...

Country Briefs Germany Distance Selling One-Stop-Shop

15 April 2021

Austria – The One-Stop-Shop is open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,...

Country Briefs Austria Distance Selling One-Stop-Shop

2 April 2021

VAT and e-commerce: thresholds applicable until 1st July 2021 in Europe

Check the distance selling thresholds that trigger VAT obligations in each European country.

European Union VAT Across Europe E-Commerce VAT thresholds 21 September 2020

Belgium – The One-Stop-Shop is Open

Country Briefs Belgium Distance Selling One-Stop-Shop

1 April 2021

Germany – The One-Stop-Shop (OSS) is open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,...

Country Briefs Germany Distance Selling One-Stop-Shop

1 April 2021

Luxembourg – the 1st Member State Ready to open its One-Stop-Shop

Luxembourg is the first EU Member State to confirm that it will be able to open its “One-Stop-Shop” VAT registration portal for e-commerce from 1st October 2020. The One-Stop-Shop ( OSS) is an extension of the Mini One-Stop-Shop introduced in 2015 by the 1st e-commerce VAT package. The one-stop shop is one of the reforms...

Country Briefs Luxembourg Distance Selling One-Stop-Shop

16 May 2020

France – new VAT obligations for online platform operators

Online operators who bring people together by electronic means for the purpose of selling goods or providing a service must comply with the obliations of article 242 bis of the General Tax Code. These obligations include submitting a summary document, no later than 31st January of the following year, detailing any transactions subject to VAT...

Country Briefs France Distance Selling Marketplaces

17 April 2020