| Discussion Forum: Thread 323841 |
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| | | Author: | 1001bricks  | | Posted: | Jul 11, 2022 10:08 | | Subject: | Bug 2 in VAT/OSS threshold | | Viewed: | 97 times | | Topic: | Technical Issues | |
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| Sorry but I have to describe 2 bugs in BrickLink's OSS threshold calculation
(received by e-mail for 2021) in forum.
Because many EU sellers are implied and some may find out that in fact they don't
need to register to OSS.
But I may also open a technical ticket.
We received this e-mail stating:
Your 2021 distance selling sales total:
EUR 99,999.99 (numbers changed)
Problem is, this number is 45% HIGHER than what we accounted for 2021.
After checking and re-checking, we understood and could verify that the exact
difference was the total of B2B orders (WITHOUT VAT) accounted in your OSS threshold
calculation.
Which is erroneous because:
• OSS is ONLY cross-border B2C sales (WITH VAT),
• if a shop would sell 20,000€ ONLY B2B, it would have to register to OSS while
it has never invoiced any cent of VAT.
Read well below: selling thresholds do not apply for business-to-business
(B2B) cross-border sales.
Various sources extract on B2C/B2B.
https://ecommercegermany.com/blog/goodbye-distance-selling-thresholds-hello-oss-what-will-change-for-almost-all-european-online-merchants-as-of-july-1st
From July 2021: [...] They will be replaced by a uniform EU-wide limit of EUR
10,000 (net) per calendar year, above which cross-border B2C sales must be taxed
in the destination country.
https://1office.co/blog/vat-oss-guide/
VAT OSS does not apply to B2B cross-border sales
Keep in mind that distance selling thresholds do not apply for business-to-business
(B2B) cross-border sales. When selling goods to a company in another country
within the EU, VAT does not have to be included in the bill if the other company
also has a valid EU VAT number.
https://www-haendlerbund-de.translate.goog/de/ratgeber/recht/3964-faq-one-stop-shop-umsatzsteuer?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=fr&_x_tr_pto=wapp#b2b
Die Umsatzsteuerreform ändert fast nichts am B2B-Geschäft, da B2B-Verkäufe nicht
über den OSS abgewickelt werden können.
Google traduction: The sales tax reform changes almost nothing in the B2B business,
since B2B sales cannot be processed via the OSS.
In short, in the e-mail we received your total is 45% higher because we do
sell also B2B.
If a shop would have a threshold calculated of 14 000€ counted 45% higher, it
means it'd be 9600€ in reality: no OSS registration required.
PS: really sorry for US/non-VAT people, but this is a major subject here.
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| | | | | Author: | 1001bricks | | Posted: | Jul 11, 2022 10:12 | | Subject: | Re: Bug 2 in VAT/OSS threshold | | Viewed: | 44 times | | Topic: | Technical Issues | |
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| PS, and I just read and confirm what's in your PDF:
This is due to the EU legal requirements stating that professional sellers must
charge the buyers local VAT if their annual combined EU B2C sales exceed 10K
EUR.
Problem is, you accounted our B2B sales.
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| | | | | | | Author: | Stellar | | Posted: | Jul 12, 2022 14:41 | | Subject: | Re: Bug 2 in VAT/OSS threshold | | Viewed: | 34 times | | Topic: | Technical Issues | |
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| In Technical Issues, 1001bricks writes:
| | PS, and I just read and confirm what's in your PDF:
This is due to the EU legal requirements stating that professional sellers must
charge the buyers local VAT if their annual combined EU B2C sales exceed 10K
EUR.
Problem is, you accounted our B2B sales.
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Indeed the calculation BrickLink makes should only count B2C. This can easily
be done because the data is there. But I think it is not shown in the Excel download,
whether the order had VAT enabled or not, I know that in the XML it does have
a field.
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| | | | | | | | | Author: | 1001bricks | | Posted: | Jul 12, 2022 14:57 | | Subject: | Re: Bug 2 in VAT/OSS threshold | | Viewed: | 45 times | | Topic: | Technical Issues | |
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| In Technical Issues, Stellar writes:
| | In Technical Issues, 1001bricks writes:
| | PS, and I just read and confirm what's in your PDF:
This is due to the EU legal requirements stating that professional sellers must
charge the buyers local VAT if their annual combined EU B2C sales exceed 10K
EUR.
Problem is, you accounted our B2B sales.
|
Indeed the calculation BrickLink makes should only count B2C. This can easily
be done because the data is there. But I think it is not shown in the Excel download,
whether the order had VAT enabled or not, I know that in the XML it does have
a field.
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Yes, the VAT doesn't appear in ANY format other than XML.
I opened a ticket 10E-29DB68DC-0010 and have had a reply like "... it might take
a while for this to be implemented, and there is also a chance that it might
be decided against that change."
For this actual 2021 accounting we lost 100€ of VAT because some shops "couldn't
send us an invoice with VAT" (even if they're legally obliged to, but sue
them!) because BrickLink doesn't show the order or the VAT info after 6 months
- apart in XML, but nobody reads XML.
But this is a another problem.
Of course in BrickLink"s database there's a field corresponding to the VAT
checkbox checked/uncheked, or at least an amount of VAT, and for B2B it's
0.
So - BrickLink has all the information.
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France, Provence-Alpes-Côte d'Azur
Spain, Comunidad Valenciana