Amendments to the VAT Act: Implementation of the E-Commerce Directive

Applicable as of July 1, 2021

new rules on distance sales;

distance sale of goods through the electronic interface (online platform) – chain transaction (supplier – electronic interface – end customer);

“MOSS” becomes “OSS” (for all services and distance sales)

abolishment of import VAT exemption and new special scheme

¬	each consignment will be liable to import VAT – not only exceeding EUR 22;
¬	the new (voluntary) special scheme of taxation for distance sales of goods imported from third countries;
¬	collection of import VAT through certified person (e.g. post office/freight forwarder) possible

Source nrse,sk (in Slovakian)

E-Commerce / Electronic services

Amendments to the VAT Act: Implementation of the E-Commerce Directive

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