New guidance on using OSS to report Northern Ireland to EU B2C sales The UK’s HMRC has provided new guidance on how UK or other sellers selling goods B2C between Northern Ireland and the EU may register and report to HMRC via the EU One-Stop
European Commission proposes 2024 (TBC) quick fixes to the existing e-commerce regime prior to ViDA changes to e-commerce VAT rules from 2025 As part of the VAT in the Digital Age ViDA reforms, the European Commission has proposed the extension of the OSS e-commerce single EU
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
