Recital (37)

Directive 2006/112/EC should also be amended to clarify that all business-to-consumer supplies of services, supplied within the Union by taxable persons established outside the Union, fall within the scope of the special scheme for services supplied by taxable persons not established within the Union, namely the non-Union one-stop shop (OSS) scheme (the non-Union OSS), and not only supplies of services to Union established customers. Following the introduction of the new rules on VAT rates by means of Council Directive (EU) 2022/542 and in order to cover exemptions under Article 151 of Directive 2006/112/EC regarding supplies of goods and services, inter alia, under diplomatic and consular arrangements and to certain other international bodies, it is also necessary to broaden the OSS schemes under Title XII, Chapter 6, of Directive 2006/112/EC by ensuring that zero-rated and VAT-exempt supplies with a right of deduction fall within the scope of those schemes. In addition, Directive 2006/112/EC should be amended to clarify the time by which amendments by the taxable person making use of the special schemes can be made to the relevant VAT returns across the three existing simplification schemes: the non-Union OSS, the Union OSS and the import OSS (IOSS). That clarification should allow taxable persons registered for the schemes to make amendments to the relevant VAT returns up to the deadline of submission of those returns. Moreover, it should be clarified that amendments to previous VAT returns are allowed only in VAT returns for subsequent tax periods. Finally, the timing of the chargeable event in respect of supplies under the Union OSS and non-Union OSS simplification schemes should be clearly settled in order to avoid differences in the application of the rules among the Member States.