Luxembourg is the first EU Member State to confirm that it will be able to open its “One-Stop-Shop” VAT registration portal for e-commerce from 1st October 2020.
The One-Stop-Shop ( OSS) is an extension of the Mini One-Stop-Shop introduced in 2015 by the 1st e-commerce VAT package.
The one-stop shop is one of the reforms in the EU’s second trade VAT package that was due to come into effect from 1st January 2021. However, the European Commission has decided to postpone this measure’s start date to 1st January 2021. These measures will then apply to all e-commerce companies selling goods online to consumers in the EU. These traders will be able to declare and pay VAT in all Member States through the online portal. This will allow traders to avoid having to register for VAT in every country where they sell goods to consumers.