OSS EU Regulation

SOLE RUNNER@ Barefoot Shoes is a registered company for the OSS-EU regulation and reports the national VAT of an EU member state centrally to the Federal Central Tax Office.

The changes in the trade flows of the world economy and creation of new technologies have also opened new trade opportunities and it is expected that e-commerce by means of distance sales will continue to increase. Especially also through electronic marketplaces or platforms (electronic interfaces). 

In order to keep pace with these changes in e-commerce, the EU VAT rules have also been amended as of January 2021.


Through the One Stop Shopping scheme (OSS-EU regulation) the so-called "VAT package" for e-commerce shall, among other things:

  • VAT to be paid where the consumption of goods and services takes place
  • create uniform VAT rules for cross-border supplies and services, thus simplifying cross-border trade
  • combating VAT fraud
  • fair competition conditions for EU entrepreneurs and e-commerce traders from third countries as well as between e-commerce and traditional businesses are ensured

Current Member States of the European Union are: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.

Status January 2023


For processing cross-border sales to the above-mentioned EU member states, we use a commission agent, eClear AG Berlin, for VAT reasons. 

In case of a cross-border sale to one of the EU member states, the customer concludes the sales contract with eClear AG. 

Privacy policy of eClear AG

eClear does not become the owner of the goods under civil law at any time. The right of ownership is transferred from SOLE RUNNER® Barefoot Shoes to the customer after delivery to the customer.

The customer will find a note directly in the shopping cart after entering the delivery address. 

For system technical reasons, payments for cross-border sales to an EU member state are currently possible with Mastercard and Visa credit cards.