- The introduction of the One Stop Shop regime simplifies the payment of VAT on cross-border distance sales of goods.
- Under this regime, suppliers can declare and pay VAT in the member state of identification, without the need to identify themselves for VAT purposes in the member states of consumption.
- For example, an Italian supplier can join the EU OSS regime and pay VAT only in Italy for distance sales to other member states.
- In some cases, there may be uncertainty about which member state the supplier should register for the OSS regime.
- The case of an Irish company that sells e-commerce goods in various EU states, including Italy, and stores the goods in Italy for pick and pack services, raises the question of whether identification for OSS purposes should be in Ireland or Italy.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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