- Expansion of the threshold value according to § 3a (5) sent. 3 Draft German VAT Law (UStG-E)
- Revision of the regulations on distance sales
- Simulation of a supply chain in the case where an electronic interface is involved
- Exemption of import VAT
- Change to the import tax exemption regulation
- Special regulations in the case of imports of shipments with a material value of maximum EUR 150
- Mini-One-Stop-Shop (MOSS) will become One-Stop-Shop (OSS)
- Effective date
Source: KPMG Germany
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