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.
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. Continue reading
The 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.
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. Continue reading
On 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. Continue reading
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. Continue reading
“On 17 June 2015 the Commission presented an action plan to reform the corporate tax system in the EU. It includes a series of initiatives designed to end tax avoidance, ensure the sustainability of revenues and strengthen the internal market for business. Continue reading