As of July 1st, new VAT rules enter into
force in the European Union, which facilitate the fulfillment of
the existing obligations related to the VAT and reduce
the administrative burdens for the companies
performing cross-border online sales.
For online shopping, an electronic portal (electronic one-stop
shop / OSS) has been developed, in
which the companies performing online sales can
register for VAT purposes in one Member State
electronically for all intra-community distance
sales of goods and supplies of services provided to end
customers. So far, these companies have been required to
register in any country of the EU, before they can make
sales to end customers in the relevant EU country.
The one-stop shop (OSS) regime can be used to declare
the due VAT on goods and services sold online throughout
the EU to end customers.
