The likelihood that Germany will be able to provide the One-Stop-Shop on 1.7.2021 is increasing.

Online traders will then be able to report part of their cross-border transactions via the so-called One-Stop-Shop in their country of domicile (e.g. Germany) and will no longer have to register directly abroad.

However, this currently leads to some uncertainty.

Intra-Community distance sales (cross-border B2C supplies within the EU) will be able to be reported via the OSS from July 2021 - unfortunately not too much more.

Many traders and tax advisors are currently wondering how high the delivery thresholds will be in 2021 when they are abolished halfway through the year - just 50 percent?

Delivery thresholds still apply until 30.06.2021 - but in what amount?

The following diagram is intended to illustrate the systematics of supply thresholds once again.

Currently there is uncertainty regarding the question: What are the delivery thresholds for the period 1.1. - 30.06.2021?

There are more than a few who are of the opinion that the amount of the delivery thresholds in 2021 must be halved, as they only apply in six out of twelve months.

This would mean that in the above example, the delivery threshold for France would only be 17,500 euros until the system change at the end of June 2021.

That's wrong!

The amounts of the national supply thresholds will not change for 2021, even if there will (should) be a change of system on 1.7.2021.

If you want to make sure, you can take a look at § 27 UStG. If there is a change in the VAT law, § 27 UStG defines how the transition has to take place. You will not find a halving of the delivery thresholds for 2021 there (source: BMF, Annual Tax Act 2020).

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