VATupdate

Intrastat – Statistical declaration for B2C distance sales using OSS scheme

From the reporting period of January 2022 and onwards, several changes have taken place with regard to the Intrastat reporting obligations.

In this alert, we would like to inform you about a specific reporting obligation that may need your attention. If you are involved in B2C distance sales from the Netherlands to private consumers in other EU Member States and you use the One-Stop-Shop (‘OSS’) scheme, there are important rules for your statistical declaration to take into account.

Source Deloitte

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