Are there deviations to the general rules within the EU?

Yes, there are several deviations depending on each country’s approach and incorporation of the new rules to their legislation.

For example, France declared Online Marketplaces as the importer of record for B2C imports of goods over EUR150. Even if the value of the goods is less than EUR150 and the OMP is not registered for the IOSS, the marketplace is still liable for VAT.