From July 1, 2021, the EU will introduce new rules that will extend the Mini One Stop Shop (MOSS) currently available for accounting for VAT on B2C sales of telecommunications, broadcasting, and electronic services (TBES) to all B2C supplies of services where VAT is due in a Member State other than where the supplier is established and for intra-community B2C supplies of goods. This system, known as the "One Stop Shop" (OSS), was due to come into force on January 1, 2021.