A number of important amendments have been made to the Value-Added Tax (VAT) Directive to simplify VAT obligations as regards eCommerce activities. These new VAT eCommerce rules will enter into force from the 1st of July 2021.
These amendments include an extension of the VAT Mini One Stop Shop (MOSS) to a One Stop Shop (OSS) and the introduction of a new Import One Stop Shop (IOSS).
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