18 August 2021

France – Tax doctrine updates following the One Stop Shop reform

On August 13th 2021, the French tax authorities updated the Official Public Finance Bulletin (BOFIP) to reflect the changes brought about by the One Stop Shop reform, which came into effect on July 1^st 2021.

This update provides practical clarifications on implementing the reform as well as details and specific local regulations.

For more information you can consult our general blog on the one stop shop reform and our blog on the updated tax doctrine (blog to be published).

E-Commerce Marketplaces One-Stop-Shop VAT reform

18 August 2021

OTHER VAT BRIEFS One-Stop-Shop

European union : simplification of VAT collection on imported goods

EU Directive 2025/1539, adopted on 18 July 2025, aimed to simplify the collection of VAT on imported goods. On 18th July 2025, the Council of the European Union officially adopted...

Country Briefs

European Union

One-Stop-Shop VAT

14 August 2025

Portugal – Portugal incorporates the One Stop Shop into legislation

Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority...

Country Briefs

Portugal

Distance Selling

E-Commerce One-Stop-Shop VAT reform

20 July 2021

Greece – Greece publishes guides on the One Stop Shop reform (OSS and IOSS)

Following the One Stop Shop reform that came into force on 1st July 2021, impacting the various players in the e-commerce chain, (e-sellers, marketplaces, dropshippers, etc.), the Greek tax authorities...

Country Briefs

Greece

Distance Selling

E-Commerce One-Stop-Shop VAT reform

16 July 2021

Ireland – Ireland updates its VAT guide following the reform of the One Stop Shop (OSS and IOSS)

Following the One Stop Shop reform which came into force on 1st July 2021, impacting the various players in the e-commerce chain (e-sellers, marketplaces, dropshippers etc), Ireland has updated its...

Country Briefs

Ireland

E-Commerce One-Stop-Shop VAT reform

3 July 2021

Other VAT infoFrance