It’s been just over 13 months since the introduction of the EU’s E-Commerce VAT Package in the guise of the One Stop Shop (OSS) and of the Import One Stop Shop (IOSS). After what has widely been hailed as a success by the European Commission (EC), what, if any, changes can we expect going forward?
The EC has recently issued the final report of its consultation on ‘VAT In the Digital Age’. Within this they discuss various potential changes for the use of OSS, in what they call the ‘Single Place of VAT Registration’ in the EU, and IOSS.
Source Sovos
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