One-stop shop / EU regulation: Invoices to private individuals in other EU countries

From 1 July 2021, intra-Community distance sales to private individuals (B2C) in other EU countries will be subject to new requirements. As part of the one-stop shop procedure (OSS), it will be possible for entrepreneurs to submit corresponding sales to the Tax Department simply and centrally in a tax return instead of processing them individually in the respective target countries.