A taxable person which facilitates, through the use of an electronic interface such as an online marketplace, platform, portal or similar means, distance sales of imported goods or distance sales of goods within the European Union, must communicate to the tax authorities relevant data for each supplier which made at least one supply in the relevant quarter. The Circular provides clarifications with respect to qualifying platforms, required data and the transmission. procedure.
Failure or incompleteness of the data will result in the taxable person being considered liable for the VAT charged on distance sales unless he proves that the tax has been paid by the supplier.
The aim of the Financial Administration is to allow the emergence and monitoring of the VAT turnover of EU and non-EU distance sales, which the platforms help to facilitate, by placing certain burdens on the latter, anticipating the EU rules that will come into force on 1 January 2021.
Source Agenzia Entrate
Unofficial translatuion in English
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