The Spanish Tax Agency has issued a release announcing the publication of a new section under the VAT portal that includes a collection of information on the new special regimes for VAT and e-commerce that will enter into force on 1 July 2021 under new EU rules. This includes guidance on the new One Stop Shop (OSS), which replaces the mini One Stop Shop (MOSS), including an expanded scope of supplies covered. Suppliers registered for the OSS can use the platform to meet their VAT obligations in the EU. In addition, guidance is provided on the new Import One Stop Shop (IOSS), which is meant to meet to facilitate the declaration and payment of import VAT on low value goods in relation to the removal of the low-value exemption threshold of EUR 22 from 1 July 2021.