The Tax and Customs Administration has compiled two fact sheets about the effective date of use of the European VAT One Stop Shop, one about the import scheme, the other about the Union scheme.
The factsheets titled VAT e-commerce Import Regulation Start date use of EU VAT One Stop Shop ( pdf, 76kb ) and VAT e-commerce Union Regulation Start date use EU VAT One Stop Shop ( pdf, 181 kb ) have been made available in PDF format.
Source Taxlive
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