The German customs authorities have warned that the portal to support the new Import One Stop Shop (IOSS) by postal operators will not be ready for the EU ecommerce VAT package on 1 July 2021. This will present problems for postal operators, express carriers and customs agents until at least 1 January 2022 being able to report and pay sales VAT on imported sales not exceeding €150 to German consumers under the Special Arrangements option. This allows these parties to collect the VAT due from the end customer instead of the seller or facilitating marketplace at the online checkout.
Source Avalara
