In response to the Covid-19 pandemic, the European Commission
has also proposed to postpone the entry into application of the VAT e-commerce
package by six months, to apply from 1 July 2021 rather than from 1 January
2021.
The VAT e-commerce package is designed to facilitate
cross-border trade, combat VAT fraud and ensure fair competition for EU
businesses. The new rules include: improvements of the current MOSS; special
provisions applicable to supplies of goods facilitated by electronic
interfaces; extension of the scope of the MOSS, turning it into a one stop shop
(OSS), to (i) B2C supplies of services other than TBE services; (ii) intra-EU
distance sales of goods, (iii) certain domestic supplies of goods facilitated
by electronic interfaces and (iv) distance sales of goods imported from third
countries and third territories in consignments of an intrinsic value of
maximum €150.
In response to the Covid-19 pandemic, the European Commission
has also proposed to postpone the entry into application of the VAT e-commerce
package by six months, to apply from 1 July 2021 rather than from 1 January
2021.
The VAT e-commerce package is designed to facilitate
cross-border trade, combat VAT fraud and ensure fair competition for EU
businesses. The new rules include: improvements of the current MOSS; special
provisions applicable to supplies of goods facilitated by electronic
interfaces; extension of the scope of the MOSS, turning it into a one stop shop
(OSS), to (i) B2C supplies of services other than TBE services; (ii) intra-EU
distance sales of goods, (iii) certain domestic supplies of goods facilitated
by electronic interfaces and (iv) distance sales of goods imported from third
countries and third territories in consignments of an intrinsic value of
maximum €150.
