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"
- Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
- EESC Opinion: EPPO and OLAF Access to EU-Wide VAT Data to Combat Fraud
- Comments on ECJ Case C-232/24: ‘Financing’ Not Exempt in VAT Assessment of Factoring Transactions in Kosmiro Case
- Understanding the VAT Gap: Impact on Global Compliance, Business Operations, and Digital Tax Reforms
- Digital VAT Controls in the EU: New Compliance Challenges for Cross-Border Business in 2025
