The Court of Audit has identified the following bottlenecks:
- Loss of (VAT) revenues (for the Netherlands this is about € 150 million per year).
- Entrepreneurs cannot register for or use the new one-stop-shop system. This can lead to a diversion of e-commerce trade flows.
- VAT returns and payments from other EU member states addressed to the Netherlands cannot be processed via the new one-stop-shop system.
- Providers of digital services may not be able to continue to use the existing MOSS system and may have to register in the various Member States where they are due VAT.
- The European Commission can start an infringement procedure against the Netherlands.
- Additional work will be required to eventually achieve a structural solution.
Source: nextens.nl
