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From 20 July 2025, the Federal Central Tax Office (BZSt) will switch the procedure for confirming foreign VAT identification numbers completely to an online procedure. Written and telephone inquiries will no longer be possible.
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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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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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