New rule for European individuals without a valid tax number

Attention! From 01.07.2021, a new rule for European individuals without a valid tax number (VAT) comes into force, the so-called long distance transport rules (see UStG § 3c). With this new rule, the former shipping threshold system for each country will be cancelled on July 1st, 2021. From the date of entry into force, a single European delivery threshold (maximum limit) of EUR 10,000 applies. In addition, from 1st July 2021, the place of delivery of the goods is not the place of departure of the goods (in this case, Germany), but the corresponding place of destination.

How will this change affect your cooperation with Postskriptum GmbH?

All companies that can provide a valid VAT number are not subject to this change and can continue to ship within the community tax-free as before.

For all European individuals, the changes mean that from July 1st, 2021, the goods must be taken from us at their own responsibility, or the buyer himself orders the delivery service from the contractor of his choice. Thus, Germany can be defined as the place of transfer of the goods and the purchase is subject to the currently applicable VAT of 19%.