B2C sales in the EU
You should know that your business is affected by the e-commerce VAT reform whether it is established in the EU or in a non-EU country.
You are concerned:
- if you sell from warehouses located in the EU to private individuals in the EU.
- if you don't have a warehouse in the EU but the packages you send to your private customers are imported into the European Union (DDP).
However, you are not concerned if:
- You only make sales to professionals (B2B);
- You do not make any sales through a website or marketplace.
The OSS / "One Stop Shop" and IOSS / "Import One Stop Shop" one-stop shops simplify your filing obligations in the EU.
As a consequence:
- You will no longer be required to be VAT registered in each EU country;
- You will file VAT in all EU countries via a single access to an electronic portal.