In Parts One and Two of this series on the VAT MOSS scheme for digital services we provided a background, considerations for applying and a recent update on the existing MOSS scheme. This recent update is the first stage that will pave the way for a smooth transition to the new VAT rules for e-commerce in the European Union (EU). In this third and final article, we will the second stage expected to become into effect from 1 January 2021.
Source: SOVOS
