Luxembourg VAT OSS 2021 registrations
- Apr 12, 2020 | Richard Asquith
Luxembourg is to open its VAT One-Stop-Shop registration portal on 1 October 2020 to allow e-commerce businesses to enrol for the single EU VAT return reforms.
These EU VAT e-commerce package reforms launch on 1 January 2021. They will enable online retailers of goods and services to report their sales to consumers around the EU through a single quarterly filing to their local tax authorities. It will end the obligation for e-retailers of goods to register in the country of each consumer when they pass the distance selling thresholds.
The One-Stop-Shop (OSS) builds on the 2015 success of the Mini One-Stop-Shop which introduced a pan-EU VAT return for sales of electronic, broadcast and telecoms services to consumers.
Luxembourg is now scheduled to allow preregistrations for OSS from 1 October 2020.