Extension of the MOSS to distance selling

The European Commission has published proposals for significant modification of the VAT legislation for online sales of goods and services during the period 2018-2021. One of those changes is the extension of the Mini One Stop Shop arrangement. Currently, online traders have to register for VAT in all the Member States to which they sell goods. The commission now proposes that as of 2021 businesses make one simple quarterly return for the VAT due across the whole of the EU, using the online VAT One Stop Shop in member state of choosing.

Read the full proposal here http://www.consilium.europa.eu/media/31929/st14126en17.pdf

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