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.
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| Artículos | IEF | IEF | OP 2141B/2020/29/4-5 (Browse shelf) | Available | OP 2141B/2020/29/4-5 |
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| OP 2141B/2020/29/4-2 EU fiscal state aid rules and COVID-19 | OP 2141B/2020/29/4-3 Evaluation of the earnings stripping rules | OP 2141B/2020/29/4-4 The European Union’s list of non-cooperative jurisdictions for tax purposes | OP 2141B/2020/29/4-5 New VAT rules for E-Commerce | OP 2141-B/2020/3 EC Tax Review | OP 2141-B/2020/3-1 Tax treatment of the PEPP | OP 2141-B/2020/3-2 The 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s) |
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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