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AT CH: Changes to VAT for imports into the EU starting July 2021
Dear commercial sellers,
in our AT Seller News in March 2021 CH Seller News in March 2021 we announced that there will be extensive changes to value added tax (VAT) starting July 1, affecting the following supplies:
- Imports into the EU,
- supplies within the EU by sellers not established in the EU, and
- cross-border supplies within the EU by EU sellers.
Here is an overview of everything you need to know about this:
- Learn more about OSS registration: The existing thresholds for distance selling of goods within the EU will be replaced by a new EU-wide threshold of €10,000. From July 1, sellers can use the One-Stop-Shop (OSS) procedure to declare VAT for their cross-border supplies to other EU countries. Registration for the OSS procedure has been possible since April 1, 2021.
Please contact your tax advisor to understand the impact on your business. - Check the details stored with eBay: eBay is subject to new legal requirements, audit, and reporting obligations in the area of VAT. Therefore, make sure that your business details, your VAT identification number, and your item location are always up to date.
- Provide the VAT rates: If you list on a European or UK eBay website, always provide the gross price and the VAT rate you used to calculate the gross price. This ensures that we can always show buyers the correct VAT.
- Provide the IOSS number for imports: If you import goods into the EU and eBay must collect the VAT on your sales, always provide the Import One-Stop-Shop (IOSS) number supplied by eBay electronically. Otherwise, your buyers may have to pay the VAT upon delivery.
We recommend familiarizing yourself with the upcoming changes so that you can prepare your business in time. Please contact your tax advisor to discuss the next steps.
