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Annual Tax Act 2020 (Part 5): Mini-One-Stop-Shop becomes a One-Stop-Shop

In the fifth part of our newsletter series, we explain the reorganisation of MOSS in the Annual Tax Act 2020. The MOSS procedure will be replaced by the OSS procedure. The requirement that taxable persons using the OSS procedure must do so consistently throughout the EU will probably mean that it will not be applicable for many. The scheme will not benefit those persons using fulfilment solutions.

Source: kmlz.de

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