SVR – Extension of OSS return for cross-border movement of own goods; B2C e-commerce; and B2B call-off stock. Extension of marketplace ‘deemed supplier’ to EU sellers. Harmonisation of B2B reverse charge The proposed 2025 adaption of the existing One-Stop-Shop OSS VAT return to further B2C
Extension of OSS return for cross-border B2C and B2B goods and services transactions as part of VAT in the Digital Age reforms. 3 options for transfers of own goods challenge The European Commission (EC) is set to publish draft VAT Directive amendments by 7 December
Extension of OSS return – Single VAT registration in the EU – for cross-border B2C and B2B transactions as part of VAT in the Digital Age reforms The European Commission (EC) is set to publish draft VAT Directive amendments this autumn for the extension of
On 1 January 2021, the UK ecommerce VAT rules changed on consignments not exceeding £135 and deemed supplier online marketplaces (OMP). This mirrored the 1 July 2021 EU e-commerce VAT package. A concession on business-to-business B2B imported sales of goods was made. Instead of output
