The tax agency clarified that: 1) non-EU sellers registered on the Import One-Stop-Shop (IOSS) can include VAT in the price of goods, payable to the country receiving the shipment; 2) sellers must clearly indicate VAT charged at the time of purchase on their e-commerce platform; 3) only natural persons can purchase goods from e-commerce platforms that use the IOSS regime; and 4) for non-EU sellers not registered for the IOSS, VAT must be paid at the time of customs clearance.
Source: bloombergtax.com
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