Penalties for late submission of OSS declarations
Date18 Jan 2023
One-Stop-Shop (OSS) is so far the best solution to simplify VAT compliance in cross-border e-commerce. It turns out that this so-called special tax procedure, as defined in European Directive 2017/2455,...
Reading time: 2 min
The Customs Tariff for 2023 and correlation tables in the EU
Date28 Dec 2022
We would hereby wish to remind you that on January 1st, 2023, a new Customs Tariff and correlation tables come into force. This year’s changes to the CN nomenclature are...
Reading time: 2 min
New Special tax on non-reusable plastic packaging in Spain
Date19 Dec 2022
We hereby wish to remind you that on January 1st, 2023, the “Special tax on non-reusable plastic packaging” will come into force. The tax is levied on the use of...
Reading time: 2 min
Special procedure – Import of goods from outside the EU (Import One Stop Shop)
Date21 Mar 2022
From 1 July 2021, the special procedure Import OSS (IOSS) came into force. It applies to distance sales of imported goods originating outside the European Union, the total value of...
Reading time: 2 min