- The EU has updated OSS/IOSS explanatory notes and guidance under the ViDA VAT reform, effective from 1 January 2027, to clarify the single VAT registration rules for e-commerce.
- Topic 1 clarifies that the “deemed supplier” rules also cover non-taxable entities and similar “group of 4” cases, which are brought into the regime for intra-EU purchases up to €10,000 unless they opt for normal VAT treatment.
- Topic 2 says only distance sales shipped from the seller’s own member state count toward the €10,000 threshold, and OSS EU registration means the seller has opted out of the small-seller simplification and into standard destination-based taxation.
- Topic 3 confirms that member states cannot create special rules on the time of supply for transactions under OSS, to avoid divergent national treatment of cross-border operations.
- Topic 4 expands the non-EU OSS regime from 2027 so non-established taxable persons can use it for services to any final consumer, not just certain categories.
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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