Are there deviations to the general rules within the EU?

Yes, there are several deviations depending on each country’s approach and incorporation of the new rules to their legislation.

For example, France declared Online Marketplaces as the importer of record for B2C imports of goods over EUR150. Even if the value of the goods is less than EUR150 and the OMP is not registered for the IOSS, the marketplace is still liable for VAT.


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!

download dac7 report

Free Download - DAC7 Report

New DAC7 reporting obligations for online platforms and marketplaces came into effect! Learn all about it in our DAC7 report

You have Successfully Subscribed!