On 8 December 2022, the European Commission published its proposal on ‘VAT in the Digital Age’ which covers VAT policies in a number of areas, including the move to a single EU VAT registration through expanding the scope of the One-Stop-Shop (‘OSS’) and Import One-Stop-Shop (‘IOSS’).
Under the proposal, key changes to the IOSS scheme include the following:
1. Mandatory use of the IOSS scheme for marketplaces from 1 January 2025
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Source Deloitte
