Amending VAT Application Rules for Imported Goods in Distance Selling Transactions
As of 2025, European Union Directive 2025/1539 has entered into force, introducing amendments to the procedure for applying value added tax (VAT) to distance selling transactions involving imported goods. These amendments concern the so-called Import One-Stop Shop (IOSS) regime, which aims to simplify and harmonize VAT administration in cross-border e-commerce transactions. Before delving into a […]
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