Germany: Registration notification for OSS is available since April 1st 2021

E-commerce: The registration notification for OSS is available as of April  1st 2021

The regulations in connection with the e-commerce on the extension of the so-called mini One Stop Shop (MOSS) to a One Stop Shop (OSS) should come into force on 1 April 2021, however, businesses should apply from July 1st 2021

The registration notification (participation in the OSS) is available as of 1 April 2021 and has to be filed electronically with the German Federal Tax Office until 30 June 2021 (i.e. the beginning of the taxation period).

Participation in the OSS procedure is not obligatory (same approach as in the MOSS procedure). However, the participation in OSS enables the taxable person to declare and pay VAT which is due in several EU Member States centrally in only one Member State. This removes the necessity to register in several Member States for VAT purposes and simplifies the process.

On the other hand, ERP and billing systems need to be accordingly adapted. Taxable persons who would like to use OSS need therefore, to deal with the new provisions at an early stage and to register with the respective tax authority in time.

Special provisions for travel services should not apply to travel services provided by third country taxable persons.

The German Federal Ministry of Finance has issued a statement pursuant to which the special provision regarding travel services (sec. 25 of the German VAT Act) should not apply to travel services provided by third country taxable persons.

Source credit: dlapiper.com