Currently e-commerce suppliers, online marketplaces and re-sellers are looking for ways to collect VAT at the check-out for low value consignments imported into the EU as of July 2021. This way they can use the new Import One-Stop-Shop scheme (IOSS) for the collection and reporting of VAT at import and experience a green lane for customs clearance. But what if these companies have difficulties collecting the applicable taxes at check-out or the parcel stream is mainly DDU supplies, or if they just don’t want to register for the IOSS (because it’s optional)? Then the so-called special arrangement scheme is an alternative for them. And since this scheme is not only accessible to postal operators and express couriers, other service providers can develop these solutions as well.
Source Tradetaxport
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