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VAT Act Amendment Expands OSS Rules and Call-Off Stock Provisions from 2027

  • A VAT Act amendment effective from 2027 is currently being considered by the Chamber of Deputies.
  • It mainly expands and clarifies the rules for using the One Stop Shop (OSS) scheme under the EU’s VAT in the Digital Age (ViDA) package.
  • The amendment aims to reduce the need for VAT registrations in other EU member states.
  • It also updates rules on call-off stock arrangements.

Source: danovky.cz

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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