Germany MOF Explains Implementation of EU Directive on VAT Treatment for Trade Between Member Countries

The German Ministry of Finance April 1 posted online Letter No. 2021/0382933, explaining the implementation of an EU directive on VAT treatment for trade between member countries. The letter includes: 1) the determination of the place of delivery for mail-order sales, consignments, and Mini One Stop Shop (MOSS), effective July 1; 2) rules for trading goods using electronic interfaces in fictitious supply chains; 3) the expansion of the one-stop-shop (OSS); 4) the introduction of the OSS import regime and a special regulation for import tax payments; 5) the abolition of the VAT exemption for imported goods in small consignments valued ...