As of 1 July 2021, operators of electronic marketplaces are to be regarded as suppliers to the consumer in certain delivery cases within the scope of a delivery fiction. They will then have to declare the turnover and the VAT and could opt for OSS (EU). This applies as far as the supplier/trader is located in the third country territory (e.g. Switzerland, UK) and the transport of goods takes place within the EU territory.
The OSS (NONEU) enables entrepreneurs based outside the EU (third country) to declare and pay VAT centrally in Germany for other services provided by them to consumers in the EU.
Entrepreneurs who are already registered in MOSS (Mini-One-Stop-Shop) are automatically registered for OSS (EU) from 1 July 2021 without having to re-register and therefore automatically participate in it. Participation may have to be revoked if participation in OSS is not desired. However, this is likely to be the exception.
The concerned must choose a registration procedure:
- either for direct registration in another EU country
- or for the OSS procedure.
It is important to adapt the handling processes for distance selling, among other things, in such a way that the newly applicable VAT regulations are correctly reflected as of 1 July 2021. If, for example, goods are sold from a warehouse in an EU country exclusively locally to consumers, OSS (EU) does not apply in this respect, as the goods were not physically transported across the border from one member state to another. The entrepreneur who opts for the OSS procedure is insofar bound to report all transactions with the place of consumption in another EU country uniformly via this portal. It is then excluded to declare the transactions covered by the OSS procedure via a VAT registration existing in the EU member state. Regardless of this, the entrepreneur may require a parallel VAT registration in another EU country for other VAT-related matters. It must be evaluated in each individual case whether the option to participate in the OSS (EU) makes economic sense for the entrepreneur. For example, no input taxes can be deducted from services purchased in other EU countries under the OSS procedure.
Deadlines must be adhered when deciding to register for the OSS. Anyone wishing to declare turnover and VAT via OSS from 1 July2021 must register for OSS (EU) by 30 June2021 at the latest. No retroactive declaration for participation in OSS (EU) is possible. The VAT declarations in OSS (EU) must always be submitted electronically on a quarterly basis with a deadline of one month, and the VAT must be paid within this deadline.