A one-stop electronic shop will facilitate cross-border sales.
From July 1, online retailers will use a one-stop electronic shop (OSS). Through it, businesses selling online can register for VAT purposes electronically in one Member State for all intra-Community distance sales of goods and supplies of services to end customers with a place of performance in another Member State. In addition, the online traders established on the country's territory can register through the Portal for electronic services of the NRA through a qualified electronic signature.
If companies have not registered by the address of management, but under the VAT Act under "regime in the Union " and have submitted an application for registration in that Member State by June 30 2021, they have to notify the competent structure of the NRA of this choice electronically. If they have already announced their registration under Art. 98 or 100, para. 3 of the VAT Act, it is unnecessary to apply for a termination of registration. In this case, the Agency will verify the grounds for deregistration within seven days from the notification electronically. If the NRA finds causes for deregistration, they step into force from June 30, 2021. The NRA reminds that when the registration under the VAT Act is terminated, with the reference declaration for the last tax period, the company must submit a protocol inventory for tax accrual under Art. 111 of the VAT Act according to a sample.
More on the new VAT rules in e-commerce after July 1 2021, can be found in the explanatory notes, which aim to provide a better understanding of some parts of EU VAT legislation. You can also find explanations of the new VAT rules in the video on the NRA's YouTube channel. Furthermore, additional information is available in the section "VAT on e-commerce in the EU" on the Agency website, as well as on the phone of the Information Center of the NRA 0700 18 700, at a price according to the tariffs of the respective operator.
