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, in certain cases, online sellers will be able to declare their Intra-Community distance sales via the one-stop-shop. Germany opened the one-stop-shop for pre-registration on April 1st 2021.