One Stop Shop OSS und Amazon FBA

The big question: what needs to be done about using Amazon FBA shipping warehouses overseas and the coming one-stop-shop (OSS) sales tax ruling in July 2021

Dealers who are already registered abroad and also store abroad must remain registered. This is because the OSS regulation only applies to shipments from the home country to other EU countries and also only for B2C.

So if an Amazon FBA warehouse is used, registration with the respective tax authority is still mandatory. The reports must also be submitted as before.

So, for example, if a German trader stores his goods in Poland, the German trader is still obliged to register with the Polish tax authority and to submit the corresponding declarations.