VAT in the Digital Age (ViDA) package tackles abuse of Import One Stop-Shop numbers and import VAT evasion Included within the EU VAT in the Digital Age reforms package announced on 8 December 2022, is a measure to help prevent abuse of Import One Stop-Shop IOSS
UK informs EU it will continue not to impose checks on goods movements between Great Britain and Northern Ireland following EU legal warning; signs of settlement by April 2023 Following the EU’s launching of a third set of Northern Ireland Protocol infringement proceedings in July,
EU extends Brexit infringement deadline to 15 September. EU latest legal action against UK on failure to fully implement Northern Ireland Protocol: Import One-Stop Shop e-commerce VAT return; customs checks of goods between NI and GB; and excise measures The European Commission has started four
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
Harmonising import VAT refunds on IOSS and Special Arrangements following 2021 EU e-commerce package Following the introduction of the new import VAT rules in the July 2021 e-commerce VAT package, the EU is looking to harmonise the treatment returned goods. This requirement for this has
Commission explores remedies for abuse of Import One Stop-Shop numbers to avoid import VAT payments The European Commission is looking at a number of ideas to stop the potential misuse of Import One Stop-Shop IOSS VAT numbers. This includes online sellers using others’ IOSS numbers
EU latest legal action against UK on failure to fully implement Northern Ireland Protocol: Import One-Stop-Shop e-commerce VAT return; customs checks of goods between NI and GB; and excise measures The European Commission has started four infringement procedures against the UK around the operation of
New distance selling single VAT filing figures highlight initial success The EU Directorate-General for Taxation confirmed new and updated revenues from the EU e-commerce package reforms introduced from 1 July 2021. This included new data on the Import One Stop-Shop regime, plus first numbers from
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
Overcharged import VAT recovery via IOSS return gets backing Group on the Future of VAT May 2023 update: The EC has proposed ending the €150 VAT threshold on consignment stocks from March 2028. The European Commission’s Group on the Future of VAT has backed double
