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One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces

The European Union (EU) introduced reforms to the value added tax (VAT) rules that will affect business-to-consumer (B2C) e-commerce sellers and marketplaces as of 1 July 2021. These changes will affect sellers that make sales via their own web shops and ship goods to EU consumers (B2C sales) from warehouses located in the EU.

Source KPMG

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