A practical guide has been prepared in order to provide a better understanding of the EU legislation relating to the mini One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC).
This guide is not legally binding and is only practical and informal guidance about how EU law and EU specifications are to be applied on the basis of the views of the Commission’s Directorate General for Taxation and Customs Union.
It is the product of collaborative work between the Directorate General for Taxation and Customs Union and Member States.
The guide is work in progress: it is not a final product, but it reflects the state of play at a certain point in time in accordance with the knowledge and experience available. Over time, it is expected that additional elements may be needed.