


EC operational framework for ViDA Single VAT Registration

EU ViDA Single VAT registration July 2028 initial explanatory notes

EU One Stop Shop OSS expansion July 2028 for ViDA

EU full OSS – the final deductibility frontier
EU member states’ control of input VAT deductibility means the full single EU VAT return evades us With the impending further extension of the One-Stop Shop VAT return in July 2027 via VAT in the Digital Age, why not tackle the final barrier to the

EU VAT on B2C digital services – OSS
EU OSS 2021 for e-commerce and digital services. Extension to own goods 2025 The EU’s e-commerce VAT package has updated the reporting rules for VAT on digital services as well as reform goods reporting via One-Stop Shop (OSS) from July 2021. EU and non-EU providers

EU One-Stop-Shop OSS for B2C services and events
2025 VAT in the Digital Age build on OSS returns for services The EU e-commerce VAT package on 1 July 2021 simplified VAT on distance selling of goods with the new One-Stop-Shop OSS VAT return. The VAT in the Digital Age reform pillar on Single

Single VAT registration in the EU – update
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

Single VAT registration in the EU – extending OSS to all cross-border B2C and certain B2B transactions
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

EU IOSS and OSS for non-EU sellers and marketplaces
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