Merkx, Madeleine
New VAT rules for E-Commerce the final countdown has begun / Madeleine Merkx .-- , 2020
Bibliografía
In 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to private individuals will be subject to VAT in the EU Member State of arrival of the goods. The declaration of VAT on distance sales of goods originating from third countries or third territories will be simplified under the Import One-Stop-Shop (I-OSS). It is also possible to make use of an exemption on import under that scheme. This simplified scheme will be attractive to both honest traders and fraudsters. In this contribution Madeleine Merkx examines the complications of this new system.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
EC Tax Review0928-2750 [print]volume 29, issue 4, august 2020, p. 197-205
New VAT rules for E-Commerce the final countdown has begun / Madeleine Merkx .-- , 2020
Bibliografía
In 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to private individuals will be subject to VAT in the EU Member State of arrival of the goods. The declaration of VAT on distance sales of goods originating from third countries or third territories will be simplified under the Import One-Stop-Shop (I-OSS). It is also possible to make use of an exemption on import under that scheme. This simplified scheme will be attractive to both honest traders and fraudsters. In this contribution Madeleine Merkx examines the complications of this new system.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
EC Tax Review0928-2750 [print]volume 29, issue 4, august 2020, p. 197-205