For those being impacted by the new rules of the E-Commerce VAT Directive, the guide to the (Mini) One Stop Shop (OSS) may be a good reminder on what is coming,
B2C sellers may opt for the OSS and simplify their VAT administration …..
- register for VAT electronically in one single Member State for all these sales of goods and services;
- declare in a single electronic return and make a single payment of the VAT due on all these sales of goods and services;;
- work with the tax administration of the Member State in which they are registered for the OSS, and in one language, even though their sales are EU-wide.
Source European Commission
