The EU’s “VAT mini one stop shop”—introduced in 2015—is the system for collecting and transmitting value added tax (VAT) for telecommunications, broadcasting, and electronic services supplied to final consumers across the 28 EU countries.
According to a release from the European Commission, the statistics for the “VAT mini one stop shop” for the period from 2015 to 2018 show “a clear positive result in terms of VAT collection for all EU countries.”
Currently, the “VAT mini one stop shop” only applies to cross-border supplies of telecommunications, broadcasting, and electronic services to consumers located in the EU. Beginning 2021 it will also be expanded to cover VAT on distance sales of goods (mainly goods sold online, across borders within the EU and from outside EU) and all other services supplied directly to final consumers in the EU.
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