EU – new e-commerce rules – fact sheets

The EU Commission has published fact sheets in relation to the new rules, please find the links below, they are very useful.

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EU – implementation of new VAT e-commerce rules postpone till 1 July 2021

“The extension of the MOSS and the special provisions concerning the obligations of electronic interfaces will enter into force on 1 July 2021 as IT systems need to be adapted or developed.

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EU: Details about e-commerce VAT package as from 1 of January 2021

The content of the VAT returns for suppliers or intermediaries subject to the new 2021 EU e-commerce rules was published together with instructions for the EU Member States

On 1 January 2021 the new EU e-commerce VAT package will come in force with the aim to ensure complete and correct taxation in the destination state.

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EU: New e-commerce package for supply of goods as from 1 of January 2021 to ensure taxation in country of destination – “commissionaire structure”

VAT gap – missing VAT revenue within EU by companies who do not act in line with the local law, has been a challenge for many years. How would you manage to push foreign companies being resident on other continent without any physical presence in the country not caring about the law to register locally for VAT and pay whatever the government should get. This is quite difficult question and to find a pragmatical way which does not cost millions on control framework is not as easy.

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AUSTRIA: E-Commerce Package from January 2021

The e-commerce package shall enter into force from 1 January 2021. The goal is to better ensure taxation in the destination state. At the same time, the simplifications for businesses (One-Stop-Shop), which avoids a VAT registration in every destination Member State, shall be extended.

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AUSTRIA: Changes as from 2020 – Digital services tax on online advertising services and Obligation to keep records and liability for online platforms

Digitalization and the business models of “digital MNEs” present challenges for international taxation. At EU level, the proposed “Council Directive on the common system of a digital services tax on revenues resulting from the supply of certain digital services” has recently been rejected. On a global level, there are discussions on digital taxation within the G20/OECD with a view to developing digital PEs and a digital services tax. Nevertheless, some states have chosen not to wait for international solutions and have started to implement unilateral measures.Read More »

India – tax at source of electronic services at 1% as of 1 of October

india.pngThe e-commerce space in India has always been subjected to scrutiny and litigation from an indirect tax perspective. With a view to monitor transactions done through e-commerce operators, the GST regulations have vested e-commerce players with additional compliance burden.

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Slovak Republic – New e-commerce tax representative rules effective 1 January 2018

Under new rules that should be effective from 1 January 2018, a non-established supplier who acquires intra-community goods from another Member State with the intention of making a subsequent intra-community supply or export, or a distance sale with a place of delivery in another Member State, may avoid the need to become VAT registered in Slovakia by appointing a tax representative.Read More »

EU: Commission proposes new VAT rules B2C (e-commerce / online gambling platforms)

726171_web_r_k_b_by_rainer-sturm_pixelio-deOn 1 December the European Commission adopted a package of measures to improve the tax climate for e-commerce companies in the EU. With these proposals, the Commission follows up on its commitments made in the strategy for a digital single market for Europe and the Action Plan for a common VAT Area in the EU and a new VAT approach introduced e-commerce.Read More »

Upcoming Webcast – EU – European Commission’s proposed VAT changes for digital businesses

webcastI would like to invite you to the next event in the PwC global indirect tax webcasts series.

Adapting to a changing environment – European Commission’s proposed VAT changes

 On 1 December, the European Commission released its latest legislative proposals on the removal of VAT obstacles to e-commerce in the Single market. Read More »