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The EU parliament has published a draft report supporting new rules to make online marketplaces responsible for VAT on sales of goods they facilitate and extending the EU VAT mini one-stop shop (MOSS) into a one-stop shop (OSS) for sales of goods as well as services from 2021. These changes form part of the EU’s VAT e-commerce package.
The new rules will treat online marketplaces as the seller in respect of goods with a value up to €150 sold through their platforms by non-EU businesses to customers in the EU. The same rules will apply when non-EU businesses use online platforms to sell goods from fulfilment centres in the EU irrespective of their value. Online platforms will also be expected to keep records of sales of goods or services made by businesses through them.
