OSS declaration for deliveries and services to private individuals – 2nd Quarter declaration due Oct 1, 2021

Since July 1, 2021, the new One Stop Shop (OSS), the successor and extension of the Mini One Stop Shop (MOSS), has come into effect. As indicated in a previous article , this module enables you to pay the VAT on transactions with foreign private individuals in the correct country and this without VAT registration in that country.

Source vandelanotte (in Dutch)



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