The delivery threshold script is a script that calculates the delivery threshold and warns you by e-mail at 50 %, 75 % and 100 % of the value reached and, if desired, also automatically switches to "delivery threshold mode". There is also an "OSS switch" which immediately switches the shop to delivery threshold mode.
In "delivery threshold mode" the VAT included is changed at the moment the purchase is concluded.
In your store under /admin/threshold.php you can switch off the threshold status for your countries at the end of the year - or if you switch it on accidentally. As soon as the store notices that you are over 10,000 euros, it switches the status back on.
Example:
You have exceeded the delivery threshold of 10,000 € or have registered for OSS and now have to pay VAT to Belgium at 21 % instead of 19 %.
The customer puts a product for 119,- in the shopping basket and is shown 100,- + 19 % VAT. He goes to the checkout and at the moment of ordering, the included VAT changes to 21%, i.e. 20.65. So only the net price changes, the gross price remains the same.
You have a small financial disadvantage: you charged the customer 119 euros and now have to pay 20.65 instead of 19 euros.
(The other solution would be to change the displayed product price, i.e. the gross price, after logging in, and we were advised against this by lawyers. Therefore, this option seems to us to be the lesser evil. However, you can still choose this option, you will find our alternative here Module "Included VAT. Switch BEFORE PURCHASE".)
You can also switch to the delivery threshold mode manually if you do not want it to be automatic. For this you set a check mark at "OSS". The changes then take effect immediately, with or without 10,000 euros. If you want to switch off the module, simply deactivate it.
Under /admin/threshold.php you can always see if the threshold status is active.
For historical reasons, each country appears here individually, as there used to be different thresholds per country. Even after the law changed that there is now a single value for all countries together, we left this configuration as it is - who knows if the law will be changed again someday.
Note for the automatic version:
The script does NOT switch back. Once switched on, the delivery threshold mode must be switched off again manually.
You have the following combination options:
Variant 1:
It will only change the VAT in the order confirmation email and in the order itself.
Variant2:
Your PDF invoice will also be changed, provided you have a function for creating PDF invoices in your shop. If you are not registered for OSS, we will store your foreign VAT number and a legal notice in the PDF invoice (for legal reasons, the exact wording should come from you or your tax advisor).
If an EU country adjusts a tax rate, simply go to Configuration - Threshold in the admin and enter the new tax rate there.
IMPORTANT NOTES
This script only takes into account the most common standard situation, namely shipping from Germany to a foreign country, with goods that have a standard tax rate or a reduced tax rate, to persons without a VAT registration number.
What we do ** NOT ** consider (list may be incomplete):
- PAN - EU deliveries (e.g. delivery of a German trader from Amazon warehouse Poland to Italy).
- strange tax rates beyond "standard" and "reduced" (example: Austria has 3 tax rates)
- Supply of goods with differential taxation / second-hand goods
- Objects of art, antiques, collectors' items
- excisable goods to "exotic entrepreneurs
- Supply with installation or assembly
- Vehicles
- Companies that do not have a VAT registration number.
- Supply to cities, municipalities or other entities that are engaged in business but do not have a VAT registration number.
- Drop shipments with third countries
This module already contains the statistic "Statistics to display sales to EU countries / Important for delivery thresholds".
All modules in the legal section have been programmed on customer request. Please ask your lawyer whether they are legally required or permitted in your country. We cannot give any information on this.
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