European Union – E-commerce VAT package 2021 – Pre-registration for the Import One Stop Shop (IOSS) and for the One Stop Shop (OSS) from 1st April 2021

From 1 April 2021, eligible businesses are able to pre-register for the various optional special schemes and corresponding electronic portals (OSS) that come into effect on 1 July 2021, namely:

• The Import Scheme (Import One Stop Shop – IOSS);
• The Union and non-Union Scheme (One-Stop Shop – OSS).

Source: European Commission