The new VAT rules applicable from 1 July 2021 to the intra-Community distance sales of goods (now referred to as “distance selling”) are based on the abolition of the threshold for the distance selling of goods within the EU per Member States and its replacement by a new EU threshold of EUR 10 000, and the extension of the special one-stop shop (Mini One Stop Shop or “MOSS”) to the intra-Community distance sales of goods (One Stop Shop or “OSS”). More information please find in the link below.

web_E-Rules_II.pdf