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What is the One Stop Shop for Value Added Tax?

The One Stop-Shop is the evolution of the Mini One Stop-Shop previously created in the EU to help companies providing telecommunication services, television, and radio broadcasting services as well as electronically supplied services to non-taxable persons in member states.

The new and improved One-Stop Shop also covers the sales of B2C goods between EU member states, this way simplifying VAT Compliance for online sellers and electronic marketplaces.