In the fourth part of our newsletter series, we take a closer look at the implementation of the e-commerce package in the Annual Tax Act 2020. The draft law contains new regulations for distance sellers. A uniform and low threshold now applies to intra-EU distance sales. However, the changes will only make life easier for a certain category of distance sellers. For those with fulfilment center structures, new registration obligations in other EU countries will probably arise.
Source: kmlz.de
