From July 1, 2021, the VAT rules with regard to international electronic commerce will change. Part of these changing rules is the expansion of the current Mini-One-Stop-Shop (MOSS). The current users of MOSS will also have to deal with this transition and have received a letter from the tax authorities about this.
This letter describes how the MOSS registration will be converted into a registration for the Union scheme within the new one-stop-shop system of the Dutch Tax Authorities. The letter also states what this means for the organization of the VAT entrepreneur.
In addition, the Tax and Customs Administration is introducing the new environment in which the VAT entrepreneur can, from 1 July 2021, be able to submit reports, among other things. The entrepreneur will also receive an answer to the question of how to deal with corrections to MOSS reports for the period up to 1 July.
The letter also deals with the following matters:
MOSS users participating in the non-union scheme will receive this letter in English.
GVC offers you a comprehensive guide to all the changes that are taking place in July. Please click here to view all the new EU VAT e-Commerce package changes that are set to take place in July 2021