Customs, VAT | 19. April 2021

E-Commerce Package 2021: Letter by Federal Ministry of Finance on the changes as of 1 July 2021

In its letter of 1 April, the German Federal Ministry of Finance sets out the legal changes contained in the e-commerce package 2021. by

The introduction of the second stage of the VAT e-commerce package and the extensive changes were postponed to 1 July 2021 in line with the EU. The implementation into national law was carried out by the Annual Tax Act 2020.

During the implementation of the resulting change, there are far-reaching VAT changes that entail extensive adjustments for the affected companies, for example:

  • The new version of § 3c UStG: The term mail-order sales will be replaced by intra-Community distance sales and expanded by new regulations concerning deliveries in which the goods are imported into the European Union from the territory of a third country
  • Regulations on sales via electronic platforms – new section 3.18 UStAE
  • Extension of the “mini-one-stop shop” applicable to certain other supplies into the “one-stop shop” (OSS) scheme – new Sections 18i.1, 18j.1 and 18k.1 UStAE
  • Simplified import procedure with simultaneous abolition of the previous exemption for goods up to a value of EUR 22

The Federal Ministry of Finance has published a 35-page application letter on 1 April 2021, which details the legal provisions and explains them using examples.

Our series of articles on the topic explains the changes brought about by the new distance-selling regulations.

Online seminar series from 11 May 2021

The new regulations concerning the second stage of the VAT e-commerce package are extensive. For businesses affected (e.g. merchants, marketplaces), it is essential to make the necessary changes now (e.g. system changes in the online shop and ERP system, checking registration obligations). Our online seminar series, “E-Commerce Package 2021 – What to know and which rules to follow, “provides support starting on 11 May 2021. Our experts explain the upcoming changes and highlight the new VAT obligations.


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Annett Schaberich
Vice President Tax Compliance
Annett Schaberich is Vice President Tax Compliance and Product Owner for VATRules at eClear AG. She studied business administration and economics at the Technical University of Chemnitz and passed her tax advisor exam in 2009. Before joining eClear, Annett Schaberich worked at KPMG for over ten years, most recently as Senior Manager Indirect Tax Services. Until 2021, she was a lecturer in procedural law and VAT at HTW Berlin.
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