EU VAT e-commerce package electrónico trust in MOSS and in electronic interfaces as collection methods Jordi Sol
By: Sol Rosa, Jordi
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COMERCIO ELECTRONICO | REFORMA | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 2, 2021, p. 90-99Summary: On 1 July 2021, the VAT e-commerce package will enter into force in the European Union, affecting many EU and non-EU businesses importing low-value goods into the European Union, making intra-EU distance sales of goods and supplying services other than telecommunication, broadcasting and electronic services (TBE services). In addition, electronic interfaces will become deemed suppliers under certain circumstances. In this article, the author makes a detailed analysis of the new VAT e-commerce rules based on the Explanatory Notes, providing the reader with an easy-to-read document as well as describing the impact of the mentioned changes for businesses.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/2-2 (Browse shelf) | Available | IVM/2021/2-2 |
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Disponible también en formato electrónico.
Resumen.
On 1 July 2021, the VAT e-commerce package will enter into force in the European Union, affecting many EU and non-EU businesses importing low-value goods into the European Union, making intra-EU distance sales of goods and supplying services other than telecommunication, broadcasting and electronic services (TBE services). In addition, electronic interfaces will become deemed suppliers under certain circumstances. In this article, the author makes a detailed analysis of the new VAT e-commerce rules based on the Explanatory Notes, providing the reader with an easy-to-read document as well as describing the impact of the mentioned changes for businesses.
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