Because platforms are involved in the major part of e-commerce within the EU and they are often big players that want to be compliant, the EU has opted to make platforms responsible to pay VAT on e-commerce transactions in certain situations.
Source: BDO
Latest Posts in "European Union"
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
- ECJ/General Court VAT Cases – Pending cases