The Dutch government has published a white paper (in Dutch) on the impacts of the e-commerce VAT reform that will enter into force on 1 July 2021, and specifically addresses the following issues:
- Presentation and implications of the One-Stop-Shop for Imports (IOSS);
- Presentation and implications of the One Stop Shop (OSS) for sellers;
- Presentation and implications of the One-Stop Shop (OSS) for electronic interfaces facilitating sales.
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Source: TaxLive | Wolters Kluwer (in Dutch)
