All posts tagged: eu

One-Stop-Shop from July 1, 2021: What will change for B2C sellers?

Background The so called One-Stop-Shop procedure (OSS) recently adopted as part of the German Annual Tax Act 2020 will replace the current VAT Mini-One-Stop-Shop (MOSS) procedure as of July 1, 2021. The current MOSS procedure is a special procedure that allows an entrepreneur to centrally pay VAT amounts due in other EU countries. In this way, registration in several member […]

DAC6 deadlines confirmed: options to submit reports

DAC6 deadlines confirmed: options to submit reports Background In our blog article dated July 8, 2020, we discussed that the deadlines for DAC6 reporting would not be extended. This means that effective from July 1, 2020, taxpayers in the EU are required to report on cross-border tax planning activities within 30 days from the day they started. Transactions and arrangements between June [...]
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