From January 2025, the proposed introduction of VAT in the Digital Age (ViDA) could mean the extension of the One Stop Shop (OSS) e-commerce single EU VAT registration many other supplies.
However, while we wait for confirmation that this will be introduced, the European Commission is proposing to implement several quick fixes to the existing OSS regime, which will if accepted be introduced from January 2024. These fixes include:
- Refinements to processes – This aims to simplify the process of amending OSS returns. It will also make updates to the Standard Audit File (SAF) used in the event of an audit….
Source: FiscalSolutions
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