The rapid growth of digital trade has introduced new regulatory requirements. A key element is the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz – PStTG), implementing EU Directive 2021/514 (DAC7) into German law. For sellers on digital
Cross-border online trade has grown rapidly, yet shipping goods from third countries to EU consumers presents tax challenges. To simplify these processes and ensure fair taxation, the Import One-Stop Shop (IOSS) was introduced. This procedure