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. 

1. 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: