Among the proposed changes, the most relevant are:
- A new One-Stop Shop (OSS) reporting mechanism for transfers of a business’s own goods between EU countries, effective from July 1, 2028, replacing the current reporting through the Collective Declaration.
- The OSS regime would be expanded to cover all B2C services supplied in the EU by non-EU service providers. At the same time, businesses applying the special VAT scheme for small businesses would be prevented from using the …