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

Transitional aspects

As of July 1, 2021 the mini single window regime of VAT applicable to telecommunications, radio or television services and provided electronically (MOSS) will be transformed into the VAT single window regime applicable to distance sales and certain domestic supplies of goods and services (OSS).

All businessmen or professionals who wish to opt for the OSS must submit Form 035 to register, except those who were already registered in the mini one-stop shop regime of VAT (MOSS) that will be automatically registered in the new special regime (OSS). In the latter case, if you do not wish to apply the new regime, you must submit Form 034 for cessation in the mini one-stop shop for VAT applicable to telecommunications, radio 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, broadcasting or television or electronic, 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 those periods extemporaneously (with the limit of 3 years from when the declaration should have been filed).