Special VAT arrangements for e-commerce and services OSS and IOSS

In the European Union (EU), fundamental reforms are being carried out with regard to VAT obligations on cross-border supplies of services, distance selling of goods, and e-commerce to a person not registered as a taxable person or a limited taxable person (hereinafter final consumer).

Amendments to the EU VAT Directive 2006/112 / EC have already been introduced with effect from 1 July 2021, by which time all Member States will have to change their VAT laws. The Riigikogu made the corresponding amendments to the…