{"id":7595,"date":"2020-12-15T06:22:38","date_gmt":"2020-12-15T06:22:38","guid":{"rendered":"https:\/\/warehousing1.com\/blog\/?p=7595"},"modified":"2021-11-01T10:10:48","modified_gmt":"2021-11-01T10:10:48","slug":"was-die-neue-umsatzsteuerregelung-ab-juli-2021-fuer-ihr-unternehmen-bedeutet","status":"publish","type":"post","link":"https:\/\/warehousing1.com\/blog\/en\/was-die-neue-umsatzsteuerregelung-ab-juli-2021-fuer-ihr-unternehmen-bedeutet\/","title":{"rendered":"What does the new VAT regulation mean?"},"content":{"rendered":"
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Not only the Corona crisis has posed a number of challenges to the logistics market, as can be read in our <\/span>whitepaper.<\/span><\/a> Also <\/span>Brexit <\/span><\/a>with its unclear processes, is keeping the world of eCommerce in check. From July 2021 onwards, the so-called <\/span>VAT eCommerce Package<\/span><\/a> is also planned, which will bring the EU-wide VAT law up to the latest digital standard. Why is this change happening? The basic provisions of the VAT law are still largely the same as in 1993 when eCommerce did not exist in its present form.\u00a0<\/span><\/p>\n

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Warehousing1 summarizes the most important points that eCommerce firms should know about the changes from Mini-One-Stop-Shop (MOSS) to One-Stop-Shop (OSS) from July 2021.<\/span><\/p>\n

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How has the MOSS principle worked so far?<\/b><\/h3>\n

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The Austrian Federal Ministry of Finance summarizes the areas covered by the MOSS as follows: \"If an entrepreneur uses the MOSS, the obligation to register for VAT purposes in each Member State in which he\/she provides such services for electronically supplied other services, telecommunications, radio or television services to non-entrepreneurs in the EU and subsequently submit tax returns and make payments there is no longer applicable.\u201d<\/span><\/p>\n

The <\/span>MOSS<\/span><\/a> was the previous way to register in an EU member state - the so-called Member State of Identification (MSI). With the registration, all transactions covered by the special regulation could be declared via the MSI; furthermore, the resulting VAT could be paid directly.\u00a0<\/span><\/p>\n

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In addition, the sales tax had to be paid at the place of consumption, i.e. in the home country of the end customer. This in turn meant that eCommerce merchants had to be registered in every country where they offered shipping. Actually, the changes were supposed to be implemented at the turn of the year, but due to the Corona pandemic, this was postponed by six months.<\/span><\/p>\n

The prerequisite for the MOSS was a UID number and a timely application to the responsible tax authorities. Although the MOSS has been in use since 2015, the process is still not working properly. Until today, the MOSS only records a fraction of the sales tax revenue that OSS - as the big brother of the MOSS - is supposed to collect in the future.<\/span><\/p>\n

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OSS: What is new & what does it mean for you?<\/b><\/h3>\n

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From 01.07.2021, the sales tax for cross-border eCommerce will undergo a remarkable change.<\/span> Here are the most important points that come with the introduction of OSS summarized:<\/span><\/p>\n

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