{"id":11888,"date":"2023-12-06T09:07:06","date_gmt":"2023-12-06T09:07:06","guid":{"rendered":"https:\/\/www.directfromitaly.it\/the-effects-of-the-oss-regulation-on-e-commerce-for-wine-spirits-and-beer\/"},"modified":"2023-12-06T09:07:06","modified_gmt":"2023-12-06T09:07:06","slug":"the-effects-of-the-oss-regulation-on-e-commerce-for-wine-spirits-and-beer","status":"publish","type":"post","link":"https:\/\/www.directfromitaly.it\/en\/the-effects-of-the-oss-regulation-on-e-commerce-for-wine-spirits-and-beer\/","title":{"rendered":"The effects of the OSS regulation on e-commerce for wine, spirits, and beer"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t

\"VAT payments with the EU OSS, regulations for sales of excise goods to EU buyers (B2C), and the integration of the DAC7 Directive for cross-checking VAT between Member States.\"<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

S<\/span><\/span>ignificant changes have affected the sales of wine and other excise goods<\/b> to EU end consumers (B2C) following the introduction of the One-Stop-Shop (OSS), which regulates the payment of intra-community VAT as of July 1, 2021. Additionally, the recent implementation of the DAC7 Directive, effective from January 2024, further impacts these transactions.<\/p>\n

As many mistakenly believe, distance sales are not limited to transactions made through electronic platforms<\/strong> such as virtual marketplaces or portals, but also include orders placed via email, phone, or other means of communication, which constitute a transaction by the seller, who can be a producer or merchant<\/strong><\/u>. The seller’s direct or indirect involvement in the shipment<\/u><\/strong> or transport classifies the sale as an intra-community distance sale. <\/p>\n

Previously, online sales of excise goods, including wine, to EU end consumers were always subject to VAT in the destination country, regardless of exceeding the threshold, according to Article 34, paragraph 1, letter a) of Directive 112\/2006\/EC.<\/p>\n

Since July 1, 2021, distance sales of excise goods, including wines, to EU end consumers (B2C) follow the rules established by Articles 74-quinquies and 74-sexies of Presidential Decree 633\/1972<\/strong>. The main changes include: <\/p>\n