- The text explains that the IOSS regime is meant to be protected against fraud by linking each shipment to the taxpayer’s unique IOSS number, preventing misuse of another registrant’s ID.
- It states that IOSS is incompatible with the EU small business scheme and, according to the new rules, also with the flat-rate regime; a business that opts for one cannot use the other.
- This incompatibility was already supported by earlier OSS and VAT Committee guidance, and the Italian tax authority’s previous contrary view is now considered outdated.
- The ViDA rules also extend the EU OSS regime from 1 January 2027 to 30 June 2028 for certain cross-border supplies of gas, electricity, heat, and cooling to non-business consumers in other Member States.
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.
