- The Dutch tax authority has announced a waiver of default penalties until 1 June 2024 for non-compliant taxpayers with the One Stop Shop (OSS) mechanisms of the EU VAT e-commerce package.
- The waiver includes a reversal of previously imposed payment default penalties.
- Refunds of any default penalties already paid will be given, and outstanding disputes will be closed in favor of taxpayers, except in cases of deliberate or gross negligence in not paying the full VAT due.
- The waiver applies to all non-resident users of OSS mechanisms, regardless of whether they are using the Union, Non-union, or Import mechanisms.
- The EU VAT e-commerce package requires both non-EU and EU providers to charge VAT on cross-border services and goods to consumers in the country of destination.
- The package introduces OSS mechanisms that simplify the process of declaring and paying VAT for businesses selling goods or providing services across multiple EU countries.
- The decision to waive default penalties was influenced by technical constraints and ambiguity surrounding the rules in several EU Member States.
- It is unclear if the waiver applies only to non-residents registered for OSS in the Netherlands, but it seems intended for OSS users registered in other EU countries.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
