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Latest changes to VAT rules from 1st of July 2021

The EU is implementing new rules to create an import scheme for distance sales made to EU consumers from third countries (that is countries from outside the EU, which will include the UK from 1 January 2021). This scheme has been delayed to 1 July 2021 due to the pandemic, but when implemented is designed to prevent the need for non-EU businesses registering all over the EU. The scheme will be called the Import One Stop Shop (IOSS) and will work similarly to the current Mini One Stop Shop (MOSS) for digital services.


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