The adoption of the Commission Implementing Regulation (EU) 2026/1869 introduces further measures aimed at simplifying VAT administrative processes, including the following:
- Introduction of the Transfer of Own Goods (TOOG) scheme to the One Stop Shop (OSS): Businesses will be able to report qualifying cross-border transfers of their own goods through a single Member State of Identification, reducing the need to register in every destination member state in case of cross-border movements of own …