- From 1 January 2027, the deemed supplier rule will be expanded so platforms facilitating sales by suppliers not established in the EU become liable to account for VAT not only on B2C sales, but also where the customer is a taxable person or a non-taxable legal person.
- The €10,000 annual threshold for certain intra-Community distance sales and TBE services will be calculated only by reference to distance sales dispatched from the supplier’s Member State of establishment, excluding sales made from stock held in other Member States.
- The Union OSS will be temporarily extended to cover supplies of gas, electricity, heating and cooling networks, including electricity supplied to electric vehicles through charging points, for B2C and certain non-taxable recipients.
- The non-Union OSS scheme is also being broadened to cover additional services supplied by non-EU businesses to non-taxable persons.
Source: marosavat.com
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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