Online retailers based outside of the European Union (EU) have an extra incentive to scrutinize new rules that will take effect next year: They may no longer need to register for VAT.
These rules, scheduled to take effect Jan. 1, 2021, are designed to establish a level playing field, but they will also create new compliance obligations for some companies while creating additional uncertainty for others. Whether—and how—these rules apply will in many cases depend on a company’s business and/or distribution models, as well as structure (e.g., the number of legal entities it has).
Source: Vertex
Latest Posts in "European Union"
- Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction
- EGC Customs T-296/25 (Lidikar) – Judgment – Use of Foreign Export Prices for EU Customs Valuation
- Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law
- Comments on T-221/25: Implicit VAT taxation for non-EU travel services by agents is valid
- ECJ/General Court VAT Cases – Pending cases
