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
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
Andorra introduced Value Added Tax liabilities on the providers of digital or electronic services from 1 January 2013. The current VAT rate in Andorra is 4.5% The Pyrenees state, locked between France and Spain, followed the European Union scheduled model, imposing VAT on the country
Updated rules post-Brexit for non-resident providers of electronic services to UK consumers The UK introduced Value Added Tax obligations on foreign providers and marketplaces of electronic or digital services to consumers from 1 January 2015. This was part of the EU’s Mini One-Stop Shop MOSS
VAT compliance simplifications; new tax collections role for marketplaces On 1 July 2021, the European Union introduced three key reforms to simplify their B2C e-commerce VAT regime, and help eliminate an estimated €1.5 billion in fraud affecting the EU B2C goods sector. The reforms will
The EU has now withdrawn its e-commerce distance selling thresholds from 1 July 2021. This is part of its e-commerce VAT package reforms. EU or non-EU sellers will have to charge the VAT rate of their customer when selling them across an EU internal border
Cyprus has issued guidance to EU and non-EU sellers and marketplace affected by the 1 July 2021 e-commerce package reforms. These seek to withdraw distance selling threshold, the €22 import VAT exemption and impose new VAT liabilities on certain marketplace transactions. To support this, and
The European Union is to introduce a €10,000 pan-EU e-services registration threshold. This means that initially small EU businesses will be able to use the VAT return and rate of their country of registration rather than that of their customers. The new threshold will apply
