From 1 April 2021 it is possible to register online for the OSS (One Stop Shop) and IOSS (Import One Stop Shop) VAT regimes: the Revenue Agency has set up the necessary telematic functions that allow taxable persons, residents and non-residents, who intend to join the special regimes, to register. Starting from 1 July 2021, the new VAT obligations of taxable persons, including electronic interfaces, engaged in the cross-border trade of goods with final consumers will come into force.
Source: ipsoa.it
