Do the new One Stop Shop (OSS) requirements mean that any company providing services B2C to the EU from outside the EU will have to register for OOS and start charging VAT (see section 3.1.3 of the Explanatory Notes of the VAT e-commerce rules)?
Source: Innovate Tax
Latest Posts in "European Union"
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
- ECJ/General Court VAT Cases – Pending cases