VAT: Trade via platforms

25. May 2021 | Reading Time: 1 Min

Online Platform Umsatzsteuer Neu 2021 TPA Steuer news

VAT: What’s new for Online Shops & platforms?

Since mail order sales are largely conducted through the use of electronic interfaces, such as platforms, portals or marketplaces, under certain conditions electronic interfaces are treated as if they had received the goods from the supplier itself and delivered them to the end customer in their own name.

Thus, a fiction of a supply chain occurs and the platform becomes the VAT tax debtor of:

  • import mail order transactions where the individual value of the goods per shipment does not exceed EUR 150, and
  • supplies within the EU by an entrepreneur not established in the EU to a private individual.

Consequently, the platform can declare and pay VAT via the IOSS or EU-OSS.

If the platform becomes the tax debtor for import mail order transactions below EUR 150, the supplier’s import is tax exempt if the platform makes use of the IOSS.


If you have questions regarding the corrent VAT changes, please contact our tax experts!


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