Does the new EU OSS One Stop Shop rules apply to intra-community B2C services performed locally?

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My understanding is that the new OSS rules apply to distance selling of goods and TBE electronic services to other EU countries for B2C transactions. But does the new rules also apply to intra-community services performed locally?

 

For example, if an accountant in Germany performs accounting services while sitting at home in Germany, for a consumer in France (B2C), before July 1 with the old rules, the accountant would charge German VAT.

 

From July 1, would this continue to be the same, or would the German accountant now charge French VAT to the French consumer?

 

If the German accountant travelled to France and then performed the accounting services in France instead of Germany, would French or German VAT be charged either before or after July 1?

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On 22/07/2021, 19:03:21, applepenpineapple said:

My understanding is that the new OSS rules apply to distance selling of goods and TBE electronic services to other EU countries for B2C transactions. But does the new rules also apply to intra-community services performed locally?

 

For example, if an accountant in Germany performs accounting services while sitting at home in Germany, for a consumer in France (B2C), before July 1 with the old rules, the accountant would charge German VAT.

 

From July 1, would this continue to be the same, or would the German accountant now charge French VAT to the French consumer?

My understanding is that it hasn’t changed - still DE MwSt

 

On 22/07/2021, 19:03:21, applepenpineapple said:

 

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