Moss vs OSS

  • 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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