The European Commission has published explanatory factsheets in several languages about the VAT implications of the E-commerce reform that will enter into force on 1 July 2021:
- Factsheet regarding the Import One-Stop Shop (IOSS);
- Factsheet regarding the One-Stop Shop (OSS) dedicated to the sellers;
- Factsheet regarding the One-Stop Shop (OSS) dedicated to the electronic interfaces facilitating sales.
For more information regarding E-commerce VAT Package 2021, please contact us.
Source: European Commission