Revenue confirmed that, from 1 April 2021, the eligible business may opt to register for the new One Stop Shop (OSS) and for the new Import One Stop Shop (IOSS) in advance of the go-live date of 1 July 2021. 
Revenue also emphasized that these new schemes will apply to certain supplies between taxable persons and private customers that are performed within the European Union, and provided that the respective requirements are met.
In this context, EU companies shall register for these schemes in the country of establishment, on the other hand non-EU companies  may register under the OSS regime in any Member State and in the  IOSS regime they must register indirectly through the appointment of an intermediary, unless there is a mutual agreement between the EU and the non-EU country where such company is established.
 

The Italian Tax Authorities have amended the rules regarding the implementation of the electronic storage and transmission of data on daily considerations due to the COVID-19 crisis. Only as from 1 October 2021, the qualifying taxable persons will be required to transmit relevant data to the tax authorities using the latest version of the electronic transmission system.
Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements. 
 

The waiver of VAT on certain respirator supplies has been extended until 30 June 2021. 
Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements.