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Mini One Stop Shop (MOSS) Factsheet

The Mini One Stop Shop is a simplification that allows a business supplying customers (B2C) Electronically Supplied Services (ESS) over the registration threshold of €10,000, such as software/apps, games, films and e-books, to register for VAT in a single EU…

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Incoterms® Factsheet

Incoterms® are internationally recognised terms of trade set by the International Chamber of Commerce. They set the contractual obligations between parties and set out who is responsible for the payment and management of the shipment, insurance, documentation, customs clearance, import…

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