The Dutch tax authority in July 2024 announced the extension of a waiver of default penalties until January 1, 2025, for non-Dutch taxpayers who are non-compliant with the One Stop Shop (OSS) mechanisms of the EU value added tax (VAT) e-commerce package, effective from 1 July 2021. Read TaxNewsFlash
The amnesty regime applies retroactively from June 1, 2024—the original date that the amnesty regime expired. The OSS mechanisms simplify the process of declaring and paying VAT for businesses that sell goods or provide services across multiple EU countries. Under the mechanisms, instead of having to register and declare VAT in each individual EU country when they sell goods or services, businesses can choose to register in one EU member state and declare and pay VAT for all their EU sales there.
Source KPMG
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