Over 4,600 sellers had registered for IOSS at the start of October 2021 Update: the EU is proposing the €150 threshold for use of IOSS be withdrawn from 1 March 2028. We’re now a few months into the new IOSS pan-EU return regime, which enables
The EU e-commerce VAT package launch on 1 July 2021 aimed to simplify Value Added Tax reporting for sellers, but also reduce fraud and give marketplaces a new role taking on VAT obligations of their sellers. The reforms implemented captured non-EU sellers and marketplaces selling to EU
France moves to close shell Intermediary representatives France is to enforce new requirements for Intermediaries – a type of Fiscal Representative – for the new Import One-Stop Shop IOSS returns introduced on 1 July 2021 as part of the EU e-commerce package. For regular free
The German Ministry of Finance has highlighted a very low uptake of the new Import One-Stop Shop (IOSS) scheme to report sales of imported goods to EU consumers. IOSS is part of the EU e-commerce VAT package reforms introduced on 1 July 2021 to limit
The introduction on 1 July 2021 of the new Import One-Stop Shop IOSS is helping thousands of sellers report sales VAT on their sales of imported consignments not exceeding €150. But deemed supplier marketplaces or ‘electronic interfaces’ may also opt to use them too. Register
The European Union member states have adopted changes to the data sharing rules to facilitate fraud detection around the new IOSS import VAT scheme which was implemented as part of the EU e-commerce VAT package on 1 July 2021. IOSS exempts consignments not exceeding €150
The EU e-commerce VAT package introduced the requirement for non-EU sellers or marketplaces using the new import scheme – IOSS Import One-Stop Shop – to appoint an EU resident Intermediary. IOSS is the new return introduced from 1 July 2021 for reporting the import distance
E-commerce sales of goods to Northern Ireland (NI) from the rest of the UK (Great Britain or GB) now have special rules following the 1 July introduction of the EU’s e-commerce VAT package VAT. This may affect UK sellers who are EU IOSS registered selling
The EU’s e-commerce VAT package launched on 1 July 2021. What changed 1 July 2021 with EU e-commerce VAT package Update: 2022 OSS amendments to be considered. EU and non-EU sellers only need 1 VAT return for B2C distance selling of goods, traditional services and digital
The EU e-commerce VAT package has now come into force on 1 July 2021, including the introduction of the new pan-EU Import One-Stop Ship (IOSS) return. May 2023 update: The EC has proposed ending the €150 VAT threshold on consignment stocks from March 2028. These
