- The One Stop Shop (OSS) regime allows suppliers to declare and pay VAT in their home country for certain cross-border B2C transactions.
- Currently, OSS applies to intra-community distance sales of goods and cross-border B2C services.
- The ViDA reform will expand OSS to more types of transactions, reducing the need for suppliers to register for VAT in other member states.
- Interaction issues may arise between OSS and national VAT mechanisms like split payment.
- Public Administrations buying services from EU suppliers may face VAT obligations in Italy.
- Suppliers must identify in Italy and issue invoices with split payment, while the purchasing entity pays the VAT.
- Foreign suppliers using OSS are not required to issue invoices for B2C services in Italy, potentially excluding split payment.
- The special OSS regime may conflict with national VAT procedures, as clarified by the tax authorities.
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.
