TVA: noi reguli pentru comerțul electronic în UE, ghișeul unic (One Stop Shop) – mai echitabil, mai simplu și mai rezistent la fraudă
VAT: new rules for e-commerce in the EU, One Stop Shop - fairer, simpler and more resistant to VAT fraud

Summary/Abstract: : From 1 July 2021, a number of amendments to the VAT Directive will start to apply, affecting the VAT rules applicable to cross-border business-to-consumer (B2C) e-commerce activities. As a result, the entire One Stop Shop (OSS) system for the special VAT regime will become operational, consequently facilitating electronic submission of VAT returns and payment for certain categories of goods and services B2C.

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