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Oss Portal. Who Is AffectedOverviewScopeOutline of The ChangesExamplesThe changes will affect businesses 1 selling or supplying goods from Northern Ireland to nonVAT registered customers in the EU 2 making supplies of goods from the EU to nonVAT registered customers in Northern Ireland 3 sending low value goods to Northern Ireland (or the EU) from outside the EU and Northern Ireland (including from Great Britain (England Wales and Scotland)) 4 nonEU businesses with goods located in Northern Ireland at the point of sale It also affects online marketplaces that facilitate the sale of goods 1 located in Northern Ireland (or the EU) by nonEU businesses to nonVAT registered customers in EU and Northern Ireland consumers 2 from Great Britain to consumers in Northern Ireland and the EU The EU’s ecommerce package will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low value goods into the EU or Northern Ireland The package also introduces new rules for supplies made through online market places similar to those already applying in Great Britain and partly in Northern Ireland Find further information about the UK’s existing scheme see Changes to VAT treatment of overseas goods sold to customers from 1 January 2021 Goods are low value where they are in consignments with an intrinsic value not exceeding £135 (150 euros)Two new IT systems have been introduced – one for the collection of VAT on imports of low value consignments and the other for the collection of VAT on intraEU Business to Consumer (B2C) transactions of goods Both systems are designed to reduce administrative burdens on business and to facilitate the collection of VAT across the EUImplementation of the EU’s ecommerce packag The intraEU part of the ecommerce package applies to both goods and certain electronically supplied services throughout the B2CEU However as the Northern Ireland Protocol only applies to goods the UK’s implementation of the EU’s ecommerce package will only apply to supplies of goods in respect of Northern Ireland This means that supplies of services to or from Northern Ireland do not count towards the distance selling threshold The imports part of the package applies to goods that are imported into Northern Ireland or the EU from outside the EU Imports The changes apply to (nonexcise) goods imported into the EU and Northern Ireland in consignments not exceeding an intrinsic value of £135 (150 euros) The UK implemented most of the requirements relating to imports into Northern Ireland from outside the UK and the EU on 1 January 2021 The further changes are in respect of online marketplaces and the abolition of Low Value Consignment Relief (LVCR) The intrinsic value is the price the goods were sold at excluding discrete postage and packa Online marketplaces and imports Changes also affect online marketplaces (OMP) importing goods into the EU and Northern Ireland The UK partly implemented this for imports into Northern Ireland from outside the UK and the EU from 1 January 2021 An OMP that is registered for the IOSS will be liable to account for the supply VAT on imports of low value goods into the EU and Northern Ireland under the schemes rules For imports into Northern Ireland where the OMP has not opted to register for IOSS import VAT will continue to Online marketplaces and supplies within the EU OMPswill be liable to account for the supply VAT on goods located within the EU or Northern Ireland when they sell these goods on behalf of overseas sellers located outside of the EU and Northern Ireland The online marketplace liability will also apply in relation to Great Britain businesses that make sales of goods located in Northern Ireland at the point of sale for delivery to EU customers but not customers in Northern Ireland The OMP will account for the VAT as though it were a sale by Distance selling Business DA sells £3000 of goods from Northern Ireland to each of France Italy and Bulgaria As the combined value (£9000) exceeds the £8818 panEU threshold the seller is required to account for VAT in each of these EU member states The default requirement is to register for VAT in each EU member state However the Northern Ireland seller can register for the OSSin the UK and make one declaration for all 3 sales Business DB in Northern Ireland with a total turnover of £30600 wants Low value imports Supplier LA based in the US supplies £120 worth of goods to a customer in Northern Ireland As the value is below the £135 threshold the supplier is liable to register for VAT in the UK and account for VAT on the UK VAT return Supplier LA may opt to register for the IOSS and they can do this in any EU member state or the UK Once registered supplier LA can account for all their sales valued below £135 made to EU and Northern Ireland customers via IOSS Supplier LB based in Japan makes occ Online marketplace imports Suppler MA based in China sells goods located in China to a Northern Ireland consumer through an OMP registered for IOSS The OMPis deemed to be the supplier to the customer and the example of Supplier LA (in the Low value imports section) will apply.

Az OSS a Közösség tagállamában nem adóalanyok részére nyújtott szolgáltatások valamint Közösségen belüli távértékesítések kapcsán alkalmazható vagyis olyan ügyletekre nézve amelyek az áfa rendszerében a nem adóalany megrendelő illetve vevő letelepedésének helyén tekintendők teljesítettnek Ha az adózó ezekre az ügyletekre nem alkalmazza az OSSt úgy.

Register to report and pay VAT on distance sales of goods

Ikuti Lembaga OSS di Media Sosial masukan & saran.

OSS portál

Use the One Stop Shop (OSS) Union scheme to manage and report the VAT due on your EU distance sales and make payments all in one place instead of having to register for VAT in up to 27 EU countries.

EU VAT ecommerce package GOV.UK

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