Tertiary legislation

Tertiary Legislation Manual update on OSS

21 August 2024| CATEGORIES: VAT legislation, VAT OSS| TAGS: , ,

HMRC has updated the VAT One Stop Shop (OSS) and Import One Stop Shop (IOSS) section in its Manual on VAT Tertiary Legislation. The update includes a new section to let OSS registered businesses know how and when to notify HMRC if they no longer make eligible supplies under the scheme.

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