- German Federal Central Tax Office provides guidance on cross-border VAT treatment under the One-Stop-Shop
- Registration requirements for non-EU sellers with warehouses in an EU country delivering goods to private individuals in other EU countries
- Guidance for resident sellers providing or facilitating supplies of goods or services via electronic interfaces
- Sellers in the Mini One-Stop-Shop (MOSS) are automatically enrolled in the One-Stop-Shop
- VAT groups’ parent companies must apply electronically with their VAT ID
- Electronic filing deadlines for previous quarter turnover reports
- Exemption for sellers with small and medium turnover providing certain services
- Registration, deregistration, recordkeeping, and reporting requirements.
Source: news.bloombergtax.com
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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