Who is affected?
All those involved in the e-commerce supply chain are affected, from sellers and marketplaces/platforms, both inside and outside the EU, to postal operators and courier companies, customs and tax administrations in the different EU Member States, as well as consumers.
If so, see the sections on the new special one-stop-shop schemes (OSS and IOSS) to find out what they are for, how they work, who they affect, how to register for them and what you need to do when you start using them.
Link to the section "The new one-stop-shop schemes”
The new rules will make it possible to:
Ensure that VAT is paid where the goods and services are consumed;
Create a uniform and transparent VAT system for cross-border supplies of goods and services;
Establish fair competition between European and foreign players in the e-commerce market, and between e-commerce and traditional shops;
Provide businesses with a simple and uniform system to declare and pay VAT in the EU through the One Stop Shop for VAT (OSS)/Import One Stop Shop (IOSS).
1º. New single threshold across the whole of the EU.
The existing thresholds for distance selling of goods to buyers in other Member States of the EU (35,000 or 100,000 euros, depending on the Member State) will be abolished and replaced by a new EU-wide threshold of 10,000 euros.Below this threshold, you can continue to apply the Spanish VAT rules to your cross-border sales.If your sales exceed this threshold, you will be obliged to pay VAT in the Member State where your buyers are located.But you can easily register at the One-Stop-Shop (OSS), where you can declare and pay the VAT due in other Member States.
2º. End of the exemption from VAT on imports.
The exemption from VAT for the importation of goods with a value not exceeding 22 euros will be eliminated.Consequently, all goods imported into the EU will be subject to VAT. The Import One-Stop-Shop (IOSS) is created to facilitate and simplify the declaration and payment of VAT on the distance selling of goods imported into EU with a value under 150 euros.If you register with IOSS, your customers will see that the price they pay is the final price, including VAT, with no additional charges or fees.
If you do not register for IOSS, the VAT will be paid by your customer when importing the goods into the EU. Postal operators or courier companies may charge customers an additional clearance fee to collect this VAT and make the necessary arrangements at the time of importing the goods.
As customers of the EU are used to prices including VAT, the payment of additional fees at the time of import could lead to customers rejecting the package in question.