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(Part 12) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Current situation

On December 7, 2022, it is expected that the EU Commission will publish its proposals on ”VAT in the Digital Age”. This will include proposals on

  • Digital Reporting Requirements (DRRs);
  • The VAT Treatment of the Platform Economy; and
  • The Single VAT Registration and Import One Stop Shop (IOSS).

In a countdown towards November 16, we will publish a number of interesting facts around ”VAT in the Digital Age”. This one is on the ”Single VAT Registration and Import One Stop Shop (IOSS)”.


This last part of the study is about the concept of a single place of VAT registration in the EU and the Import One-Stop Shop (IOSS). In brief, the  single place of VAT registration means that the situations where businesses are obliged to VAT register in more than one Member State should be  minimised, regardless of their operations and supply chains.

 

For more info see Link– Page 27 – 28


See also in this serie

Digital Reporting Requirements 

Platform Economy

Single VAT Registration and Import One Stop Shop (IOSS)

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