Tax & Revenue DOUE Importance: 3/10

Technical correction to the European regulation on VAT cooperation between EU countries

12 Aug 2026 Effective: 12 Aug 2026 13 views
Who is affected:
Cross-border e-commerce companies covered by OSS/IOSS VAT schemes in the EU

Summary

Drafting errors in the European regulation on administrative cooperation in VAT are corrected. It affects special VAT schemes for cross-border e-commerce.

Detailed analysis PRO

This rectification corrects textual errors in Regulation (EU) 2017/2454 on administrative cooperation and the fight against VAT fraud. It specifically affects articles 47b to 47g relating to special one-stop shop schemes (OSS/IOSS) for e-commerce. The corrections clarify the procedures for electronic transmission of in…

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Full official title

CELEX:32017R2454R(03)

View original source (DOUE)

Affected sectors

SMEs Retail & Trade Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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