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Umsatzsteuer Newsletter 18/2025
Extension of the Import-One-Stop-Shop (IOSS) for online marketplaces
The amendment proposed by the European Council on 13 May 2025 regarding the use of the Import-One-Stop-Shop (IOSS) significantly affects online marketplaces. They will be required to pay import VAT as standard on imports of goods with a value not exceeding EUR 150, thereby encouraging them to use the IOSS. However, for a real breakthrough in e-commerce, the much-criticized EUR 150 limit would first have to be abolished.
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Umsatzsteuer Newsletter 17/2025
IOSS: future distance sales from non-EU only possible with EU registration – important information for distance sellers
On 13 May 2025, the EU Council (ECOFIN) adopted measures to promote the use of the Import One-Stop Shop and minimize the susceptibility to fraud of the current legal framework. Ultimately, the regulations will result in an EU registration requirement for suppliers – as far as they are liable for the VAT - either in IOSS or in a regular VAT registration. The measures affect distance sellers and online marketplaces alike. In our two-part KMLZ newsletter, we outline the changes. In this part one, we present the actions that distance sellers need to take.
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Umsatzsteuer Newsletter 16/2025
Italy: update on the involvement of a fixed establishment in intra-Community supplies of goods
The Italian fixed establishment of a German headquarters was to be regarded as being significantly involved in a supply of goods by the German headquarters to an Italian customer. This was decided by the Italian tax authorities in a binding ruling in 2023. Very recently, the Italian tax authorities have had to rule again, in a similar case, and this time made a decisive distinction: The involvement of a fixed establishment in a supply of goods is to be ruled out if the fixed establishment merely renders supporting, administrative activities.
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