The Mini One Stop Shop (MOSS) has been a debated subject ever since its introduction in 2015. The MOSS scheme is applicable for digital services, provided through internet or electronic network that can be provided with minimum human intervention). Given the definition, one (or more) may wonder why not include the e-commerce in this category.? The EU Commission understood the need for expanding the MOSS scheme to e-commerce and announced in December 2016, a multiple stage plan to enlarge the use of the MOSS. As per this proposal, the steps include among others, its extension to B2C goods and services, and the removal of distance selling thresholds. Although the measures proposed for distance selling are due to enter into force in January 2021, this remains the most debatable issue. Not only because the meteoric rise of this kind of commerce, but also because extending the B2C sales and services will entirely change the way this business is conducted/understood from a tax perspective. The process will significantly change. Therefore, how many consultants one would need to ‘change the lightbulb’ of one’s current understanding and envision the newly created opportunity?
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