New VAT rules for E-Commerce the final countdown has begun Madeleine Merkx
By: Merkx, Madeleine
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Material type: 
ArticlePublisher: 2020Subject(s): COMERCIO ELECTRONICO | IMPUESTO SOBRE EL VALOR AÑADIDO
In:
EC Tax Review volume 29, issue 4, august 2020, p. 197-205Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141B/2020/29/4-5 (Browse shelf) | Available | OP 2141B/2020/29/4-5 |
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.
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