All posts tagged: OSS

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 […]

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