The European Commission has published proposals for a new directive and regulation containing detailed rules introducing the VAT one-stop-shop for online sellers of goods to consumers in the EU, and making online marketplaces responsible for ensuring VAT is collected on goods sold on their platfo
The European Commission has published proposals for a new directive and regulation containing detailed rules introducing the VAT one-stop-shop for online sellers of goods to consumers in the EU, and making online marketplaces responsible for ensuring VAT is collected on goods sold on their platforms to EU consumers by non-EU companies.
In December 2017, the Council adopted the VAT e-commerce package, which provided for new rules on cross-border e-commerce intended to come into force in two main stages by January 2021. The first part of the package, taking effect from 1 January 2019, will allow businesses whose total supplies of digital services across the EU fall below a €10,000 threshold to apply the VAT rules of their home country, rather than those of the country where their customers are located. Non-EU businesses already registered for VAT will be allowed to use the ‘non-union’ VAT mini one-stop-shop (VAT MOSS) scheme to account for VAT on sales of digital services to EU member states.
The new proposal lays down technical implementation rules needed to support the next set of changes which will apply from 1 January 2021. These changes involve:
The one-stop-shop will:
The proposed amending directive ‘relating to distance sales of goods and certain domestic supplies of goods’ and amending regulation ‘as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods’ are available on the Commission’s VAT for cross-border e-commerce page at bit.ly/2gLGO7a.
The European Commission has published proposals for a new directive and regulation containing detailed rules introducing the VAT one-stop-shop for online sellers of goods to consumers in the EU, and making online marketplaces responsible for ensuring VAT is collected on goods sold on their platfo
The European Commission has published proposals for a new directive and regulation containing detailed rules introducing the VAT one-stop-shop for online sellers of goods to consumers in the EU, and making online marketplaces responsible for ensuring VAT is collected on goods sold on their platforms to EU consumers by non-EU companies.
In December 2017, the Council adopted the VAT e-commerce package, which provided for new rules on cross-border e-commerce intended to come into force in two main stages by January 2021. The first part of the package, taking effect from 1 January 2019, will allow businesses whose total supplies of digital services across the EU fall below a €10,000 threshold to apply the VAT rules of their home country, rather than those of the country where their customers are located. Non-EU businesses already registered for VAT will be allowed to use the ‘non-union’ VAT mini one-stop-shop (VAT MOSS) scheme to account for VAT on sales of digital services to EU member states.
The new proposal lays down technical implementation rules needed to support the next set of changes which will apply from 1 January 2021. These changes involve:
The one-stop-shop will:
The proposed amending directive ‘relating to distance sales of goods and certain domestic supplies of goods’ and amending regulation ‘as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods’ are available on the Commission’s VAT for cross-border e-commerce page at bit.ly/2gLGO7a.