OSS/IOSS special VAT declaration for B2C business

On July 1, 2021, MOSS users of the special scheme for digital services will be automatically re-registered as OSS users of the special scheme for e-commerce and services for those companies who make trade B2C (Business-to-consumer, or naturals) within EU countries. There is no need to submit a new registration application.

https://www.emta.ee/eng/business-client/income-expenses-supply-profit/special-schemes-oss-and-ioss-imposing-vat-e-commerce