AmCham EU – Position paper – VAT in the Digital Age Consultation Response

The American Chamber of Commerce to the European Union (AmCham EU) welcomes the opportunity to comment on the “VAT in the Digital Age” project of the European Commission. Beyond the answers provided in the consultation survey, we have additional commentary to add, in particular on the Single EU VAT registration and Import One Stop Shop (IOSS) development work streams. We have divided our comments into those on the current functioning of the Union One Stop Shop (UOSS) & IOSS and those on how both schemes can be improved in future.

Source AmCham EU