Since April 22, 2021, it is possible for e-commerce companies (BtoC transaction) to register on the “OSS-IOSS” one-stop-shop for VAT (One-Stop-Shop – Import One-Stop-Shop).
Companies opting for this system are no longer required to register with the tax authorities of each Member State to declare and pay the VAT due. Indeed, they can now be paid in a single Member State from this one-stop shop . However, no VAT can be deducted through this system.
As a reminder, this administrative simplification, which currently exists for a certain category of services (telecommunications, TV-radio, electronics), has been extended as part of the reform of the VAT applied to electronic commerce. . This will come into force on July 1st. In fact, distance sales and all types of taxable services will be integrated at the place of establishment, domicile or residence of the non-taxable customer.
Source ayming.fr
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