WHO do they effect?

The new rules impact businesses that are involved in B2C cross-border supplies of goods and services, including:

• online sellers
• electronic interfaces (click here for further info)
• postal operators and couriers

WHAT is changing?

• the extension of the Mini One Stop Shop to the One Stop Shop (OSS)
  
• removal of the Distance Sales Thresholds
  
• a new procedure (OSS) for reporting EU VAT charged and collected on intra-EU Distance Sales of Goods
  
• a new procedure (OSS) for reporting EU VAT charged and collected on B2C cross-border services
  
• new rules for electronic interfaces facilitating the supply of goods
  
• the removal of the exemption on the importation of low value imports
  
• a new procedure for reporting EU VAT charged and collected on distance sales of imported goods under eur150 (IOSS)
  
• simplification measure for distance sales of imported goods in consignments not exceeding EUR 150 (if the IOSS is not used)
  

Further information on the new rules

The EU Commisison has a dedicated web-portal which contains information, guidance (including Explanatory Notes) and the relevant legislation.

The changes have been implemented into Maltese legislation via LN 219 to 226 of 2020. They were brought into effect by LN 187  to 194 of 2021.

The website of the Office of the CfR has also published:

• guidance on registration for the OSS;
• guidelines for Intermediaries appointed to represent non-EU suppliers under the IOSS.