New VAT e-commerce measures that will enter into force from 1 July 2021. These new rules are reflected in the increased scope of the One Stop Shop (OSS) scheme and the introduction of the Import One Stop Shop (IOSS) regime which aim to simplify VAT obligations for businesses engaged in cross-border e-commerce thus ultimately deepen the EU single market.
With the go-live of 1 July approaching, Revenue has since published several guidance documents that provide more insight into the new OSS and IOSS schemes which we will consider further in this article. In particular we will look at what’s new, what’s changed and what’s stayed the same with the new measures being introduced.
Source Deloitte
Latest Posts in "European Union"
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (November 2025)
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
- Review of the VAT treatment of Transfer Pricing adjustments
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
