In short the changes that took place after July 2021 are:
- Removing the distance selling thresholds for sales of goods and setting a unified threshold of 10.000 euro
- Expanding the Mini One Stop Shop (MOSS) by Launching the new One Stop Shop (OSS)
- Ending the low-value import VAT exemption and introducing the new IOSS
- Online marketplaces will be deemed the seller for collecting and reporting VAT
- New record-keeping requirements will be introduced for online marketplaces facilitating supplies of goods and services
- Special arrangements in order to simplify imported goods with a value of less than €150 in case the IOSS (import one-stop-shop-) is not used