- The EPRS briefing reviews the evolution and future of the EU’s VAT one-stop-shop (OSS), highlighting its near-complete coverage after the 2025 VIDA package.
- The OSS now minimizes the need for multiple national VAT registrations and will soon cover almost all B2C intra-EU transactions.
- Future reforms under discussion include integrating foreign VAT refund mechanisms, improving VAT rate identification, and possibly expanding OSS to B2B transactions.
- Micro and small enterprises remain difficult to engage, prompting calls for increased awareness efforts with national and sectoral bodies.
Source: etaf.tax
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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