Author: Rosanne Bonnici, Partner

As from 1 July 2021, the  Mini  One  Stop  Shop (MOSS), which was put in place on 1 January 2015, shall be extended to become a One Stop Shop (OSS), covering a wider range of supplies and having introduced further simplifications.  These new rules are part of the EU’s new e-commerce package and will look to introduce a VAT One-Stop-Shop (OSS) for B2C sales.

Originally due to come into force on 1 January 2021, the main aim of this package is to simplify VAT obligations for companies carrying out cross-border sales of goods and services (mainly online) to consumers. This will ensure that VAT on such supplies is paid correctly to the Member State in which the supply takes place

The EU Commission recently published a guide to the VAT One Stop Shop which may be accessed here: https://ec.europa.eu/taxation_customs/sites/taxation/files/oss_guidelines_en.pdf