IOSS – revoluție fiscală în comerțul electronic sau puzzle birocratic modern?
IOSS – a tax revolution in e-commerce or a modern bureaucratic puzzle?
Author(s): Alin Negrescu, Irina SoraSubject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Economic policy, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Editura Solomon
Keywords: IOSS; Import One-Stop Shop; VAT collection; e-commerce
Summary/Abstract: At the intersection of accelerated digitalization and traditional taxation, the IOSS (Import One-Stop Shop) regime—introduced on 1 July 2021—was intended as an effective solution to a complex issue: the efficient collection of VAT in the era of global online commerce. However, after the initial enthusiasm, the reality is proving to be far more nuanced: operational issues, challenges related to returns, and the risk of double taxation are beginning to cast a shadow over its potential. What’s next?
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 3
- Page Range: 214-217
- Page Count: 4
- Language: Romanian
- Content File-PDF
