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Posted Tue, 28 Sep 2021 08:21:27 GMT by Teknashop ...
Hello everyone, we write these lines to communicate a "serious" problem that we have found in trying to reopen trade relations in Germany ... unfortunately without success. We state that our company works in the field of E-commerce and until the end of June 2021 we were able to work throughout Europe without any kind of problem. After July 1st, due to the new VAT-OSS regulation, we applied for a new registration in Europe ... and we got it. We communicated to the various marketplaces (France - Spain - Italy - Portugal) with which we work the new data received and we had the confirmations to be able to resume business. We still had to communicate to the German marketplaces ... and here begin the problems. We have communicated to a marketplace with which we have always worked until the end of June 2021 the data of the European VAT-OSS that we have registered. Unfortunately, we were immediately refused the reopening and we were told that we absolutely needed German VAT. It seems that Germany for exclusive "internal regulation" does not accept by non-EU companies (which we are - UK) VAT-OSS registrations made ... outside Germany. We cannot understand this. The European regulation that came into force on 1 July requires non-EU companies to register a single and "exclusive" VAT-OSS in any of the member states. We have chosen to register in Poland because of our commercial knowledge of the country but ... we could have applied in other member states. This registration is considered valid throughout Europe. Are we doing something wrong? Why does Germany prevent UK companies from doing business and oblige "all" sellers to carry out VAT registrations on its territory? Is there an office where I can report this? We are waiting for your news and considerations. Thank you 

[Personal information removed - Admin]
Posted Fri, 08 Oct 2021 11:07:55 GMT by HMRC Admin 10

I do agree with what you are saying.

The idea of OSS is to allow distance sales between Businesses and Consumers between member states and because of the new EU regulations this will prevent the need to have to register in all the member states that you make distance sales to.

If you are registered for OSS in Poland then my assumption is that you should be able to send goods of any value to individuals in any member state and account for these sales on your single OSS return.

In our guidance it states:

To ease the administrative burden of businesses having to register in each EU member state where they have customers, there will be a new opt-in online One Stop Shop (OSS) quarterly VAT reporting and payment system.

This means that businesses falling in scope of the new rules will no longer be required to VAT register in each of the EU member states of their customers.

A business opting to register for OSS will be able to do so once in any EU member state or in the UK.

To register for OSS in the EU a business needs to have a fixed establishment in the relevant member state.

A business can register for OSS in the UK provided that it is trading with the EU under the Northern Ireland Protocol.

You have stated that you are selling goods using a markeplace.

Our guidance states:

OMPs will be liable to account for the supply VAT on goods located within the EU or Northern Ireland when they sell these goods on behalf of overseas sellers located outside of the EU and Northern Ireland.

The OMP will account for the VAT as though it were a sale by them and where it is a distance sale within the EU the OSS can be used by the OMP to account for the VAT on those sales.

We can only provide the rules that we are aware of and that would apply to Northern Ireland sales so if there is an issue with selling goods to German customers then you are going to need to speak with the German authorities.




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