European Commission has published its guide to the VAT One Stop Shop

Published on: 30 March 2021

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Specialist Tax Regulatory Materials

Article summary

The European Commission has produced guidance on its VAT One Stop Shop (OSS) schemes that are effective from 1 July 2021. The Commission's guidance includes a new publication, ‘Guide to the VAT One Stop Shop’ providing details concerning registration, VAT returns and VAT payments for the three OSS schemes (union scheme, non-union scheme and import scheme).

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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