If it is up to the European Commission (EC), the rules for international B2B trade within the EU will change as of 1 July 2022. As a result, the current system of intra-Community supplies within the EU will cease to exist. The EC will now classify cross-border trade between EU countries as an ‘intra-Union supply’, which is only taxed in the Member State where the transport ends. The supplier then becomes liable for VAT in the EU country of destination of the goods. Payment of this foreign VAT could then take place via an extension of the OSS system.
Source: fiscount.nl
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