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
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11 of EU VAT Directive)
- VAT Concepts Explained: Exemptions vs zero‑rating (and the hidden cost of exemption)
- EU adopts 20th package of sanctions against Russia
- Transfer Pricing and VAT: Navigating Overlaps, Risks, and Key ECJ Case Law for Multinationals
- Preliminary Questions on VAT Transfer of a Going Concern in Real Estate Transactions in the Netherlands
