The delay of the VAT e-commerce package and One Stop Shop (OSS) is confirmed to 1 July 2021.

The European Council confirmed the delay in the implementation of the VAT e-commerce package and One Stop Shop (OSS) to 1 July 2021. This is following previous agreement from all Member States.

However, whilst all Member States agreed the six month delay, both the Netherlands and Germany propose a longer delay. Both countries suggest that European Commission should evaluate whether this should go beyond 1 July 2021, until 1 January 2022.

The Dutch government, whilst issuing its national legislative proposal to enact the EU VAT e-commerce package into local legislation, released explanatory notes. According to these, the earliest date they could be ready is 1 January 2022.

It will be interesting to see over the next few months whether the German and Dutch governments or other Member States seek a further delay. Both the German and Dutch governments are instrumental in the proposal for this initial 6 month delay.

For information on what the VAT e-commerce package and OSS may mean for your business, please contact our VAT experts.

You can also watch our recent Brexit and VAT webinar. Recorded on 7th July 2020 webinar, Andy Spencer and Alex Smith talk about how these upcoming changes.

By |August 5th, 2020|