{"id":1735,"date":"2022-04-03T09:16:53","date_gmt":"2022-04-03T07:16:53","guid":{"rendered":"https:\/\/steuerteam.de\/one-stop-shop-oss-vat-procedure-eu-2021\/"},"modified":"2022-05-19T14:55:08","modified_gmt":"2022-05-19T12:55:08","slug":"one-stop-shop-oss-umsatzsteuer-verfahren-eu-2021","status":"publish","type":"page","link":"https:\/\/steuerteam.de\/en\/one-stop-shop-oss-umsatzsteuer-verfahren-eu-2021","title":{"rendered":"One-Stop-Shop (OSS): VAT procedure EU 2021"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1735\" class=\"elementor elementor-1735 elementor-55\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5131e85 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5131e85\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-846db13\" data-id=\"846db13\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-945e48f elementor-widget elementor-widget-image\" data-id=\"945e48f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1903\" height=\"500\" src=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/05\/Steuerteam_blog.jpg\" class=\"attachment-full size-full wp-image-1615\" alt=\"\" srcset=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/05\/Steuerteam_blog.jpg 1903w, https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/05\/Steuerteam_blog-300x79.jpg 300w, https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/05\/Steuerteam_blog-1024x269.jpg 1024w, https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/05\/Steuerteam_blog-768x202.jpg 768w, https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/05\/Steuerteam_blog-1536x404.jpg 1536w\" sizes=\"(max-width: 1903px) 100vw, 1903px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f64fbc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f64fbc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4031f0d\" data-id=\"4031f0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5de104b elementor-widget elementor-widget-heading\" data-id=\"5de104b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Overview<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db88a5b elementor-nav-menu__align-start elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"db88a5b\" data-element_type=\"widget\" data-e-type=\"widget\" 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href=\"https:\/\/steuerteam.de\/en\/wage-and-salary-assistant\" class=\"elementor-item\">Wage and salary assistant<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2841\"><a href=\"https:\/\/steuerteam.de\/en\/sustainable-tax-firm-and-sustainable-tax-advice\" class=\"elementor-item\">Sustainable tax firm and sustainable tax advice<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2842\"><a href=\"https:\/\/steuerteam.de\/en\/chatgpt-and-artificial-intelligence-in-tax-consulting\" class=\"elementor-item\">ChatGPT and artificial intelligence in tax consulting<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2843\"><a href=\"https:\/\/steuerteam.de\/en\/pv-plant-tax-free\" class=\"elementor-item\">PV plant tax free<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1794\"><a href=\"https:\/\/steuerteam.de\/en\/tax-clerk-training-duties-and-salary\" class=\"elementor-item\">Tax-clerk-training-duties-and-salary<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1795\"><a href=\"https:\/\/steuerteam.de\/en\/one-stop-shop-oss-umsatzsteuer-verfahren-eu-2021\" class=\"elementor-item\">One-Stop-Shop (OSS): VAT procedure EU 2021<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1796\"><a href=\"https:\/\/steuerteam.de\/en\/steuerliche-gestaltung-der-unternehmensnachfolge\" class=\"elementor-item\">Tax structuring of company succession<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1797\"><a href=\"https:\/\/steuerteam.de\/en\/digitalisierung-in-der-steuerberatung_en\" class=\"elementor-item\">Digitization in tax consulting<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1798\"><a href=\"https:\/\/steuerteam.de\/en\/tipps-zur-vorbereitung-auf-die-kassennachschau\" class=\"elementor-item\">Cash check by the tax office<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-db88a5b\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3611\"><a href=\"https:\/\/steuerteam.de\/en\/are-you-ready-for-mandatory-e-invoicing-in-2025\" class=\"elementor-item\" tabindex=\"-1\">Are you ready for mandatory e-invoicing in 2025?<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3384\"><a href=\"https:\/\/steuerteam.de\/en\/wage-and-salary-assistant\" class=\"elementor-item\" tabindex=\"-1\">Wage and salary assistant<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2841\"><a href=\"https:\/\/steuerteam.de\/en\/sustainable-tax-firm-and-sustainable-tax-advice\" class=\"elementor-item\" tabindex=\"-1\">Sustainable tax firm and sustainable tax advice<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2842\"><a href=\"https:\/\/steuerteam.de\/en\/chatgpt-and-artificial-intelligence-in-tax-consulting\" class=\"elementor-item\" tabindex=\"-1\">ChatGPT and artificial intelligence in tax consulting<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2843\"><a href=\"https:\/\/steuerteam.de\/en\/pv-plant-tax-free\" class=\"elementor-item\" tabindex=\"-1\">PV plant tax free<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1794\"><a href=\"https:\/\/steuerteam.de\/en\/tax-clerk-training-duties-and-salary\" class=\"elementor-item\" tabindex=\"-1\">Tax-clerk-training-duties-and-salary<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1795\"><a href=\"https:\/\/steuerteam.de\/en\/one-stop-shop-oss-umsatzsteuer-verfahren-eu-2021\" class=\"elementor-item\" tabindex=\"-1\">One-Stop-Shop (OSS): VAT procedure EU 2021<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1796\"><a href=\"https:\/\/steuerteam.de\/en\/steuerliche-gestaltung-der-unternehmensnachfolge\" class=\"elementor-item\" tabindex=\"-1\">Tax structuring of company succession<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1797\"><a href=\"https:\/\/steuerteam.de\/en\/digitalisierung-in-der-steuerberatung_en\" class=\"elementor-item\" tabindex=\"-1\">Digitization in tax consulting<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1798\"><a href=\"https:\/\/steuerteam.de\/en\/tipps-zur-vorbereitung-auf-die-kassennachschau\" class=\"elementor-item\" tabindex=\"-1\">Cash check by the tax office<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-7922b77\" data-id=\"7922b77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-881a641 elementor-widget elementor-widget-heading\" data-id=\"881a641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">One Stop Shop (OSS): <br>Sales tax procedure of the EU 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b1b42b elementor-widget elementor-widget-heading\" data-id=\"5b1b42b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The one-stop-shop procedure and what online retailers have to consider for intra-Community deliveries from July 1st, 2021<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ce62ab elementor-widget elementor-widget-text-editor\" data-id=\"1ce62ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The one-stop shop (OSS) and distance selling from July 1st, 2021 are the biggest reform of the sales tax for EU online trade and should finally simplify intra-Community trade. Taxation takes place from a total value of \u20ac10,000 in the country of destination, the previous delivery thresholds no longer apply. VAT only has to be registered with one central registration office per country, making VAT registrations in individual countries superfluous. German online retailers who ship their goods from warehouses in Germany to private customers in other European countries must subject their sales to foreign sales tax regardless of whether a delivery threshold is exceeded. In this article, online retailers will find an overview of important changes.<br>So far, the so-called &#8220;recipient principle&#8221; has applied to deliveries from an entrepreneur to an end consumer (B2C deliveries) within the EU. This means that the delivery is taxed at the recipient&#8217;s registered office. In order not to be immediately subject to VAT registration in every EU country, delivery thresholds were specified by the respective countries. In Germany, this value is currently \u20ac100,000. If this limit is not exceeded, a cross-border delivery may be taxed at the home tax office.<br>If the delivery threshold is exceeded, this restricts small dealers in particular, since the registration process in the individual countries takes a lot of time and a local tax consultant usually has to be consulted.<br>In order to simplify the time-consuming procedure, the EU has introduced a new regulation for the treatment of sales tax in the case of cross-border e-commerce.<br>We have therefore summarized below what online retailers will have to consider from July 1st, 2021.<\/p>\n<p><b>1.&nbsp;&nbsp;&nbsp; What is a one-stop shop?<\/b><br>Loosely translated, the one-stop shop is referred to as the &#8220;single point of contact&#8221;. The one-stop shop makes it possible to document all previously required bureaucratic steps that lead to the achievement of goals in one place.<br>The communication processes are to be shortened and administrative tasks optimized.<br>The resulting simplifications offer significant advantages, especially for smaller online retailers, and can lead to a reduction in costs.<\/p>\n<p><b>2.&nbsp;&nbsp;&nbsp; How has tax liability been treated so far?<\/b><br>Ever since the European single market was established in 1993, the tax liability for mail-order sales from entrepreneurs within the EU to an end consumer in the country of the recipient has been there.<br>If the delivery threshold specified in the respective country is exceeded, the following steps must be observed:<\/p>\n<ul>\n<li>Delivery must be taxed in the country of destination (country of the recipient). The sales tax rate applicable in this country must be taken into account, this has a different effect of approx. 10% within the EU<\/li>\n<li>A report is made to the tax office of the relevant country of destination and you must register there for tax purposes<\/li>\n<li>A sales tax return and the sales tax on the sales generated in other EU countries must be paid in the respective country of destination<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-973cbff elementor-widget elementor-widget-image\" data-id=\"973cbff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"750\" height=\"260\" src=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Steuerteam_Lieferschwelle.jpg\" class=\"attachment-large size-large wp-image-1535\" alt=\"\" srcset=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Steuerteam_Lieferschwelle.jpg 750w, https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Steuerteam_Lieferschwelle-300x104.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f05488 elementor-widget elementor-widget-text-editor\" data-id=\"9f05488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"_VWvqNvR9 _nVqQhkB4 _ZGwmb_O6\" data-id=\"_nVqQhkB4\" data-name=\"text\"><b>3. How is the tax liability treated by the introduction of the OSS procedure?<\/b><br>The national delivery thresholds of the EU countries are to be dropped. The EU-wide delivery threshold of \u20ac10,000 net takes its place. Deliveries from entrepreneurs to end consumers in other EU countries will be taxed in the country of destination from July 1st, 2021 as soon as the threshold of \u20ac10,000 is exceeded. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d7bee7 elementor-widget elementor-widget-image\" data-id=\"3d7bee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"750\" height=\"260\" src=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Steuerteam_Wegfall-Lieferschwelle.jpg\" class=\"attachment-large size-large wp-image-1530\" alt=\"\" srcset=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Steuerteam_Wegfall-Lieferschwelle.jpg 750w, https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Steuerteam_Wegfall-Lieferschwelle-300x104.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9599cee elementor-widget elementor-widget-text-editor\" data-id=\"9599cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It should be noted here that the previous delivery thresholds set individually for each Member State will no longer apply and will be replaced by a single so-called &#8220;pan-European&#8221; threshold &#8211; for all Member States together.<\/p><p>Example:<br>Entrepreneur DE supplies customers without UID in<br>\u2022 Austria for \u20ac7,000<br>\u2022 France for \u20ac2,000<br>\u2022 Czech Republic for \u20ac2,100<\/p><p>Solution:<br>The threshold of \u20ac10,000 has been exceeded. The place of delivery is in the respective Member State. There the sales tax arises with the tax rates applicable there. Entrepreneur DE can declare its sales in OSS procedures.<\/p><p><b>4. Changes for companies using the one-stop-shop procedure<\/b><\/p><p>With the new regulation, the EU is pursuing a simplification and more transparent processes, which should promote the Europe-wide harmonization of sales tax law.<br>In the future, according to \u00a7 18j UStG, EU companies that provide taxable services to non-entrepreneurs will have to report these sales in their country of residence.<\/p><p>As a result of the new regulation, the delivery thresholds for goods movements that previously applied in the respective country will no longer apply and instead a uniform delivery threshold of \u20ac10,000 will be set for all EU countries as a whole. As part of the standardization of delivery points, there will be a central office where sales tax returns will be submitted.<\/p><p>The introduction of the one-stop-shop procedure creates the organizational structure and the technical requirements for a simplified report. Specifically, the affected sales are registered via the Federal Central Tax Office (BZSt).<br>A VAT registration in other EU countries is therefore no longer necessary for online retailers in all countries in which they operate, and a separate registration and payment of VAT is no longer necessary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-840870f elementor-widget elementor-widget-image\" data-id=\"840870f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"340\" src=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Lieferschwelle_OSS.jpg\" class=\"attachment-large size-large wp-image-1533\" alt=\"\" srcset=\"https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Lieferschwelle_OSS.jpg 750w, https:\/\/steuerteam.de\/wp-content\/uploads\/2022\/04\/Lieferschwelle_OSS-300x136.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cec2b70 elementor-widget elementor-widget-text-editor\" data-id=\"cec2b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>5. Who is interested in the one-stop-shop procedure?<\/b><\/p><p>Before registering with the BZSt, online traders should check carefully whether the participation criteria for the OSS procedure have been met.<br>According to the BZSt list, the procedure is aimed at the following target groups:<\/p><p>Entrepreneurs who are based in Germany and:<\/p><ul><li>provide services for a fee to private individuals in member states of the EU in which they are not resident,<\/li><li>carry out intra-community distance sales by municipalities or<\/li><li>provide an electronic interface through the use of which they assist in the supply of goods within a Member State by a non-resident taxable person and are therefore treated as if they had supplied the goods themselves.<\/li><\/ul><p>In addition, the OSS procedure is aimed at entrepreneurs who are not based in the EU and have a domestic facility such as a warehouse from which goods are delivered to private individuals in other EU member states.<\/p><p><b>6. When do the new regulations apply?<\/b><\/p><p>Officially, the regulations for the one-stop-shop procedure apply from July 1st, 2021 for all deliveries of goods within the EU and the resulting sales tax.<br>It remains to be seen whether the technical implementation and the integration of a suitable IT interface for reporting will be completed by all online retailers by this time.<\/p><p>Online retailers who are already registered for the Mini One Stop Shop (MOSS) process automatically take part in the OSS process.<\/p><p><strong>7. What can online retailers do now?<\/strong><\/p><p>Registration with the BZSt has been possible since April 1st, 2021 and should be done by all online retailers who deliver to end customers in other EU countries and want to participate in the OSS procedure.<\/p><p><strong>8. When are the reports to be made via the OSS?<\/strong><\/p><ul><li>quarterly declarations at the end of the month following the quarter<\/li><li>Corrections are only possible in the current declaration and can no longer be made in the original declaration<\/li><\/ul><p>Current note: since registration for the OSS can only be made before the start of each quarter, the decision to participate in the first possible taxation period of the third quarter of 2021 must be made by June 30th, 2021.<\/p><p>Not sure if you meet the registration requirements or have questions about what&#8217;s new with the e-commerce package?<br>Feel free to contact us using the form and we will find a suitable consultation appointment &#8211; whether online or in person!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73714e1 elementor-widget elementor-widget-button\" data-id=\"73714e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/steuerteam.de\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Overview One Stop Shop (OSS): Sales tax procedure of the EU 2021 The one-stop-shop procedure and what online retailers have to consider for intra-Community deliveries from July 1st, 2021 The one-stop shop (OSS) and distance selling from July 1st, 2021 are the biggest reform of the sales tax for EU online trade and should finally [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1534,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1735","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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