In the fifth part of our newsletter series, we explain the reorganisation of MOSS in the Annual Tax Act 2020. The MOSS procedure will be replaced by the OSS procedure. The requirement that taxable persons using the OSS procedure must do so consistently throughout the EU will probably mean that it will not be applicable for many. The scheme will not benefit those persons using fulfilment solutions.
Source: kmlz.de
Latest Posts in "Germany"
- VAT Registration in Germany 2026: Requirements, Process, and Key Tax Numbers Explained
- VAT Returns in Germany 2026: Filing Deadlines, Frequencies, and ELSTER Submission Guide
- German VAT 2026: Rates, Rules, and Key Changes for E-commerce and Service Providers
- F-Gas and Ozone Regulation: Reporting Deadlines, ATLAS Requirements, and New Compliance Obligations for Companies
- Input VAT Deduction on Import VAT for EXW Deliveries: Munich Tax Court Decision of 09.12.2025
