30 April 2020
Luxembourg is the first EU member state to confirm it will open its VAT One-Stop-Shop registration portal from 1 October 2020.
The One-Stop-Shop is part of the EU VAT e-commerce package reforms, which will be introduced on 1 January 2021 and will apply to all e-commerce companies that sell goods to EU consumers online. By using the One-Stop-Shop, these types of traders will be able to report and pay their EU VAT to all member states through one EU member states’ VAT online portal. This will prevent the need for these types of merchants to have to VAT register in every single country that they are selling goods to consumers.
The One-Stop-Shop (OSS) is an extension of the Mini One-Stop-Shop, introduced back in 2015 for the sales of electronic services.
Click here for further information on the Europa website.
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