- E-commerce has experienced unprecedented growth in recent years
- Challenges related to VAT in cross-border transactions
- No thresholds for third countries in the EU
- One Stop Shop for VAT in 27 member states
- Simplified registration and reporting for e-commerce sellers through OSS
- Example of a Swiss seller selling Pokémon cards in Germany, Austria, and the Netherlands
- VAT rates based on the location of the customer for distance sales
- Example of a seller exceeding the EU-wide sales threshold and needing to pay VAT in multiple countries
- Option for sellers to register in additional countries for VAT compliance
Source: primetax.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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