The One Stop Shop came into effect on 1 July 2021. It permits taxable individuals supplying telecommunication services, television, radio broadcasting services, electronically supplied services or they carry out the distance sales to end-customers in EU-Member States in which they do not have their seat to account for the VAT due on those supplies via a web-portal in the Member State in which they are registered. This allow in practice to:
- register for VAT electronically in one EU-Member State for all supplies to end-customers;
- declare and pay VAT due on all supplies in a quarterly VAT return;
- deal with the tax office in the state where they are seated.
The One Stop Shop is an optional scheme, and is a measure designed to simplify the change to the VAT place of supply rules, whereby the supply takes place in the Member State of the customer, and not the Member State of the supplier. This scheme allows the aforementioned taxable individuals to avoid registering in each Member State of consumption. Nevertheless this is not the case of the Amazon sellers who have make the VAT registration in all the states where they store their goods (i. e. also in the Czech Republic).
One Stop Shop in the Czech Republic
In practice, under the scheme, a taxable person which is registered for the One Stop Shop in a Member State (e. g. in the Czech Republic) electronically submits quarterly One Stop Shop VAT returns detailing supplies to non-taxable persons in other Member States (the Member State(s) of consumption), along with the VAT due. These returns, along with the VAT paid, are then transmitted by the Member State of Identification to the corresponding Member States of consumption via a secure communications network.
The One Stop Shop VAT returns are additional to the VAT returns a taxable person renders to its Member State under its domestic VAT obligations, for example Czech VAT return.
See also the information of the European Comission.
Should you be interested to have your VAT One Stop Shop in the Czech Republic, please do not hesitate to contact us.
Yourtaxes.cz – One Stop Shop Czech Republic