An amendment to the value added tax (VAT) law, expected to have an effective date of 1 July 2021, would significantly expand the scope of the “mini-one-stop-shop” (MOSS) regime to other services provided to end-users (e.g., tickets for cultural events and trade fairs, services associated with real property or leases of means of transport) and to remote (“distance”) sales of goods and imports of low-value consignments.
Source: KPMG
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