EC publishes guide to the VAT OSS schemes

Released 29 March 2021

The European Commission (EC) has produced guidance on its VAT one stop shop (OSS) schemes that take effect from 1 July 2021.

The publication Guide to the VAT One Stop Shop provides details concerning registration, VAT returns and VAT payments for the three OSS schemes (union scheme, non-union scheme and import scheme).

View the guidance.

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