- Conflict between VAT law and practice due to global operations of businesses
- “VAT in the Digital Age” reform aims to reduce VAT registrations in other EU countries for online retailers
- New regulations effective from 1 January 2027 include changes to reseller model for B2B supplies from third countries
- Threshold for intra-Community distance sales and cross-border B2C services clarified
- VAT for a supply will be due at the time of payment or when the supply is performed
- New regulations effective from 1 July 2028 include reporting local supplies in other EU countries in the OSS
- Intra-Community transfers of own goods can be reported in the OSS
Source: kmlz.de
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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