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.