The new special one-stop-shop schemes applicable to the supply of services, distance selling of goods and certain domestic supplies

Transitional aspects

From the July 1, 2021 the mini-one-stop shop regime of the VAT applicable to telecommunications, broadcasting or television services and those provided electronically (MOSS) will be transformed into the one-stop shop regime VAT applicable to distance sales and certain domestic deliveries of goods and services (OSS).

All entrepreneurs or professionals who wish to opt for the OSS must submit Form 035 to register, except those who already were registered in the mini-one-stop shop regime of VAT (MOSS) that will be automatically registered in the new special regime (OSS). In this last case, if you do not wish to apply the new regime, you must submit Form 034 of cessation in the mini-one-stop shop regime of VAT applicable to telecommunications, broadcasting or television services and those provided electronically before June 16, 2021.

Once the declaration period corresponding to the second quarter of 2021 has ended (July 20, 2021), Form 368.Declaration of VAT of the special regimes for telecommunications, radio or television broadcasting or electronic services, it must be used in the event that any declaration corresponding to the second quarter of 2021 or previous periods must be corrected, or to declare the VAT of these periods late (with a limit of 3 years from when the declaration should have been filed).