Changes from the 1st of July 2021
- Distance sales thresholds will no longer apply to individual countries and instead there will be a 10,000 euro distance sales threshold for Europe.
- NON EU home companies without a business base in Europe ( warehouse or marketplace facilitator like Amazon or EBay) directly selling from outside of the EU to end customers within the EU ( EU delivery) will still be classed as exporting to the EU. End customers receiving these orders will be charged customs duties and taxes on their purchases.
- If you store goods in several EU countries then you will still need to register for a vat number for each country where storage takes place.
- Domestic sales are NOT reported via OSS. These will still be reported separately via a standard vat return to all countries applicable.
- Italian warehouse ships product to an Italian end consumers address = Domestic B2C
- Imports, Purchases and Business to Business sales are NOT included in the new OSS filing and need to be reported via the standard vat return method
*Please view our videos below for some helpful examples of how OSS reporting will be applied to single and multiple storage situations: