Germany Tax Agency Clarifies Cross-Border VAT Treatment Under One-Stop-Shop

The German Federal Central Tax Office Oct. 9 posted online guidance on cross-border VAT treatment under the One-Stop-Shop. The guidance includes: 1) registration requirements for non-EU sellers with warehouses in an EU country, delivering goods to private individuals in other EU countries; 2) guidance for resident sellers providing or facilitating supplies of goods or services via electronic interfaces; 3) clarification that sellers in the Mini One-Stop-Shop (MOSS) are automatically enrolled in the One-Stop-Shop; 4) clarification that VAT groups’ parent companies must apply electronically with their VAT ID; 5) the April 30, July 31, Oct. 31, and Jan. 31 electronic filing ...