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 C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Single EU VAT Registration
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Platform Economy
- VAT Committee – General Principle for Calculating Annual Turnover under the SME Scheme
- ECJ VAT T-680/25 (Mercedes Benz) – Questions – Should a free-of-charge provision of moulds be treated as a supply of services?
