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(Part 13) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Problem definition

On December 7, 2022, it is expected that the EU Commission will publish its proposals on ”VAT in the Digital Age”. This will include proposals on

  • Digital Reporting Requirements (DRRs);
  • The VAT Treatment of the Platform Economy; and
  • The Single VAT Registration and Import One Stop Shop (IOSS).

In a countdown towards November 16, we will publish a number of interesting facts around ”VAT in the Digital Age”. This one is on the ”Single VAT Registration and Import One Stop Shop (IOSS)”.


The analysis of the current situation identified two main problems. First, businesses are often obliged to VAT register in Member States where they  are not established. Second, the growth in distance sales of imported goods means that VAT rules must be complied with and controlled for an ever- increasing volume of consignments. The same two drivers cause both of these problems. One of these relates to evolving technology and business  models, in particular digitalisation and the explosion in e-commerce, which is making the types of transactions that trigger VAT registration more  prevalent. The other driver stems from the complexity of VAT registration and reporting obligations in the EU and discrepancies between Member  States in how the relevant provisions are applied.

For more info see Link– Page 26 – 27


See also in this serie

Digital Reporting Requirements 

Platform Economy

Single VAT Registration and Import One Stop Shop (IOSS)

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