Changes to mail order regulations from 01.07.2021, extension of the One-Stop-Shop (OSS) procedure

From 01.07.2021, a distinction will be made between the following three types of distance sales.

• Intra-Community distance sales (§ 3 c para. 1 UStG);
• Distance sales of goods imported from the territory of a third country to an EU member state other than the one in which the transport or dispatch of the goods to the purchaser ends (Section 3 c (2) of the VAT Act);
• Distance sales of goods imported from the territory of a third country to the EU member state in which the transport or dispatch of the goods to the purchaser ends (Section 3 c (3) of the VAT Act).