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Apr 16, 2021 · For non-EU businesses OSS registrations are possible from 7 May 2021 in the Netherlands. Check which administrative steps (such as de-registrations and notifications in various EU MSs) are required if you choose for OSS. If a business is already registered for MOSS for supplies of TBE services, they should not file a separate OSS registration ...
Feb 8, 2023 · 08 Feb 2023 7 min read. On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms, including an extension of the VAT One-Stop Shop (OSS) return and other measures to reduce compliance costs for businesses. Please find a general overview of all changes in our ...
Apr 25, 2022 · For example, if a non-EU business effects EU distance sales in the Netherlands, then appointing a general fiscal representative is required. The One-Stop-Shop (OSS) registration provides an opportunity to ease the administrative burden of businesses falling in scope of the distance selling rules in effect from 1 July 2021. Those businesses are ...
Nov 16, 2023 · 16 Nov 2023 3 min read. The Dutch tax authorities (DTA) have decided not to impose so-called ‘default fines’ (betaalverzuimboetes in Dutch) on e-commerce businesses which have opted for the EU VAT One-Stop-Scheme (OSS). This applies until 1 June 2024. Default fines already imposed will be reversed and objections declared well-founded.
Jan 30, 2023 · On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms, including new VAT rules for platform economy and e-commerce. Please find a general overview of all proposed changes in our recent article “The European Commission proposes ambitious VAT reforms”.
Mar 13, 2024 · Since January 1st, 2022, both entrepreneurs based in the Netherlands and foreign entrepreneurs with a Dutch establishment (registered with the Chamber of Commerce (CoC)) can no longer use the Tax and Customs Administration's old entrepreneur portal for their VAT returns. They have to submit their VAT returns using a new method: eRecognition (eHerkenning) on Mijn Belastingdienst Zakelijk.
Jan 26, 2023 · 26 Jan 2023 10 min read. On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms, including EU real time digital reporting requirements based on e-invoicing; new VAT rules for platform economy and e-commerce, and an extension of the VAT One-Stop Shop (OSS ...
Jul 10, 2024 · Extension of the OSS – delayed to 1 July 2027 (to 2026 for electricity, gas, and heat) Extended VAT obligations for platforms – delayed to 1 July 2027; The most important proposed changes are summarized below. A consensus among MSs on first two pillars (i.e., 1. DRR based on e-invoicing and 2. Extension of the OSS) is already reached ...
Jan 27, 2023 · 27 Jan 2023 8 min read. On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms, including an EU real-time digital reporting requirements (DRR) based on e-invoicing. Please find a general overview of all proposed changes in our recent article “The European ...
Nov 22, 2021 · Alternatively, businesses may make use of the OSS and report all their sales via an OSS registration in their quarterly OSS return. Once registered for the OSS, all distance sales must be reported via the OSS. Services provided to NI customers cannot be reported via the OSS. Different rules apply for B2C trade in goods between GB and NI and for ...
