Dropshipping is a business model that is becoming increasingly popular.

Dropshippers do not keep their products in stock, but have them delivered directly from the producer or wholesaler to their customers. This allows dropshippers to offer a wide range of goods without having to rent storage space.

Let our experienced tax advisors inform you about the special tax features, especially with regard to VAT, so that you can focus entirely on your company.

The internet offers domestic retailers access to potential customers throughout Germany and beyond, whether in the EU or worldwide. In many cases, online retailers rely on the distribution models provided by Amazon to expand into foreign markets.

Internet retailers can therefore choose between two different sales models and several different shipping models when selling goods via Amazon.

These include:

• Sales and shipping processing via Amazon
• Shipping by the merchant, Amazon MFN (Merchant Fullfilled Network = Amazon MFN; sometimes also known as Fullfillment by Merchant)
• Sale via the entrepreneur, shipping via Amazon, Amazon FBA (Fullfillment by Amazon)

Amazon not only offers domestic shipping, but companies also have access to pan-European shipping through Amazon (Amazon-Pan-EU-FBA). In addition to the logistics services of the FBA program, Amazon offers entrepreneurs easy access to the other European marketplaces (France, Spain, Great Britain, Italy). This reduces the costs charged by Amazon for deliveries to customers in other EU countries.

Another advantage is that Amazon offers shipping from any warehouse in Germany or abroad. Participants in the Amazon Pan-EU program store their goods in Amazon warehouses in Germany. It is also possible to be activated for Amazon warehouses in other countries.

• Paypal
• Amazon Payments
• Prepayment
• Instant bank transfer
• Credit card
• Mollie
• Skrill
• Stripe
• Real
• Securepay
• Paymill
• Concardis
• Klarna
• Sale on account

• Shopify
• XT Commerce
• Shopware
• Gambio
• Veyton
• Magento
• Oxyd and various other store systems

• Afterbuy
• JTL
• Plentymarkets
• Dreamrobots
• Billbee
• Shopify
• Further complete multichannel solutions
• Customized solutions for SAP and Microsoft Dynamics users

We understand good e-commerce tax advice to mean recommending the right interfaces and converter systems and tailoring them to your needs. We are one of the leading law firms in Germany when it comes to advising e-commerce companies. You can rely on our many years of experience in supporting and advising online retailers.

E-commerce companies do not need a great deal of knowledge to get started in international trade. Amazon offers real assistance through its services. It should be noted that the sales models involve a high number of VAT risks for online retailers. This must be taken into account in advance. The Amazon PAN EU program with its shipping processing has extensive registration and declaration obligations in the PAN EU countries.

In addition, an OSS delivery threshold must be observed, as e-commerce companies ship goods within the EU. Our law firm has this OSS procedure in mind. At the same time, we take on the tax declaration obligations in the individual EU countries for you.

We are also your contact for electronic services, downloading digital goods and MOSS applications. We support the market leaders in this segment. VAT advice is therefore one of our main areas of focus in e-commerce tax advice. This advice is important for e-commerce entrepreneurs in order to avoid facing additional tax claims at home and abroad.

• OSS Value Added Tax Compliance
• VAT registration within the EU (especially for the Amazon CE or PAN EU program)
• Submission of advance VAT returns within the EU (especially for the Amazon CE or PAN EU program)
• Submission of OSS messages and Moss messages for electronic services
• Subsequent declaration or correction of advance VAT returns within the EU and support in criminal tax proceedings
• Sales tax reports in the USA
• VAT compliance, in particular in the context of the OSS procedure
• Submission of Intrastat declarations

The One-Stop-Shop (OSS) procedure has replaced the Mini-One-Stop-Shop since July 1, 2021 and is a special regulation in the area of VAT. Since July 1, 2021, it has enabled registered companies to centrally submit transactions that are subject to the special regulation to the Federal Central Tax Office (BZSt) in a tax return. The Import-One-Stop-Shop (IOSS) procedure will also be introduced at the same time. It is aimed at entrepreneurs who make distance sales of goods imported from third countries in consignments with a material value of EUR 150 or less.