Post by OSWorX » Sat Jan 23, 2021 11:13 pm

Please read: https://ec.europa.eu/taxation_customs/b ... ommerce_en
(Available in DE, EN, FR).

This change is a postponed date, original was the 1. January 2021 but because of the current COVID-19 situation the new date is the 1. July 2021
And it will be affecting all merchants in and outside the EC.
Does no matter if physical or digital goods.

And it will extend the existing MOSS (Mini One Stop Shop) for declaring the VAT.
Also some thresholds will be changed: 10.000,- and 100.000,- Euro (see more in the official paper).
Also an import threshold value of 150,- Euro is introduced (except e.g. alcohol and tobacco) - beyond customs duty have to applied.
And finally, the excemption not to calculate VAT for orders under 22,- Euro is canceled. (very important for all Chinese Merchants!)

A very important change is: the new rules and MOSS are valied for all merchants (before only for those with digital sales).

In short "what does this mean"
  • Every merchant with sales outside his own country is falling under these new regulations
  • IF the sale is greater than 10.000,- Euro per Year (currently 35.000,- Euro / Year)
  • When the import scheme is used, the seller will charge and collect the VAT at the point of sale to EU customers and declare and pay that VAT globally to the Member State of identification in the OSS (MOSS)
  • If the seller is participating in the OSS (MOSS), VAT of the consumer country has to be calculated and applied.
    Otherwise the VAT of the country of the merchant/seller (as currently)
  • Records of sales/transactions have to be stored for 10 years for later audits
As usual, all these is valid for B2C (Business 2 Customer) sales only.

Further reading (with explainations): https://www.globalvatcompliance.com/eu- ... july-2021/

See EU-Regulation 2017/2455 from the 5. December 2017 (so nothing really new .. or ? ).

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Post by nongetjie » Tue Mar 23, 2021 3:16 am

I am very curious how my fellow Opencart users will implement this in the Opencart configuration. Must be something like:

-a Geo Zone per tax rate (for example: all countries with 21% in the same geo zone)
-a Tax Rate for each specific rate (19%, 20% etc...) with the Geo Zone for the countries for that tax rate

Not sure about the Tax Classes yet. I'm only selling physical products in the higher tax rate so I'm thinking of one Tax Class with a line for each specific tax rate based on shipping address.

Any other ideas or supporting plugins for this?

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