The EU has released their latest guidance covering the new rules in relation to online marketplaces being responsible for VAT on the sale of goods. 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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