As cross-border commerce grows, understanding VAT (Value Added Tax) compliance for distance sales of goods and electronically supplied services (ESS) is crucial for businesses selling to consumers across Europe and beyond.
- 1. What Are Distance Sales?
- 2. What Is the Union OSS (One-Stop Shop)?
- 3. The Import One-Stop Shop (IOSS)
- 4. Sale of Goods to Consumers Outside the EU
- 5. Electronically Supplied Services (ESS)
- 6. Sale of Digital Services to Consumers Outside the EU
- 7. Challenges in Managing Foreign VAT Compliance
- In Summary
Source: taxbackinternational.com