EASYTAX, VAT fiscal representative
15 April 2021
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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 with an intrinsic value per package of less than €150(dropshipping) will be able to be declared directly via the one-stop-shop (IOSS portal).

Germany does not appear to be in a position to deploy its IOSS portal by 1st July 2021, when the reform will come into force.

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