- Extension of OSS to all types of B2C and to some B2B supplies
- New special scheme for transfers of own goods
- Extended domestic reverse charge
- The marketplaces will be obliged to use the Import One Stop Shop (IOSS) scheme.
- ViDA timeline
Source Grant Thornton
Latest Posts in "European Union"
- New InfoCuria case-law database and search tool
- New General Court VAT case – C-903/25 (Grotta Nuova) – No details known yet
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
- Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))
- ECJ C-465/25 (Matin Maier) – Questions – Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked?
