The new rules will treat all online marketplaces as the ‘seller’ in respect of goods with a value up to €150 sold via their platforms by non-EU businesses to customers in the EU. The same rules will apply when non-EU businesses use online platforms to sell goods from fulfilment centres in the EU, irrespective of the value of the goods.
The existing EU VAT mini one-stop-shop known as VAT MOSS will be extended into a one-stop-shop to be known as OSS covering all types of services, as well as intra-community distance sales of goods and distance sales of goods imported from non-EU countries with effect from 1 January 2021.
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