VAT – New One-Stop-Shop for distance sale as of July 1, 2021
The new system standardizes the VAT treatment of certain deliveries and other services to non-entrepreneurs (distance sale). The OSS is an electronic portal through which companies can declare and pay VAT incurred in the EU for certain sales. If a company uses the special regulation for the OSS, there is no obligation to register for VAT in the respective member state.
von Christoph Puchner und Katharina Geweßler