As from 1 July 2021, the e-commerce VAT package enters into force. As a result, online sales to private individuals will generally be subject to VAT in the EU Member State of arrival of the goods. To limit additional VAT liabilities for e-tailers, suppliers will be allowed to pay VAT that is due in several EU Member States via a single one-stop shop. This is also the case for distance sales of goods imported from third countries. However, unlike the one-stop shop for intra-Community distance sales (see our previous newsletter), the import one-stop shop (IOSS) can only be used for goods with a value not exceeding € 150. As a result, e-tailers should pay special attention when selling higher value goods that are imported from third countries. If not treated properly, customers could even end up paying the VAT twice.
Source Tibergien
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