What has changed?
A number of changes to EU B2C e-commerce sales were introduced on 1 July 2021 which affected the way in which goods sold from the UK direct to EU consumers are treated. These changes included:
- Abolition of the EU low value import threshold of €22.
- One Stop Shop (OSS) replaces MOSS (Mini One Stop Shop) and covers B2C electronically supplied services and intra-EU distance sales of goods.
- Import One Stop Shop (IOSS) for low value imports from outside the EU (now including the UK).
- Introduction of a blanket distance selling threshold across all EU member states of just €10,000.
- Requirement for Online Market Places to be ‘deemed suppliers’ for consignments valued less than €150.
Although these changes have been in effect for over a year now, there are some practical key points that we are encountering with clients.
Source Crowe
