Public consultation on Implementing Regulation for the VAT e-commerce trade

Detailed implementing rules for the VAT e-commerce trade – proposal of regulation amending implementing Regulation (EU) 2020/194 as regards the control of transactions made by taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of good.
Cooperation among countries is crucial to reduce VAT Gap and boos VAT ecommerce Package from July 2021.

“The special scheme for charging value added tax for non-established taxable persons providing telecommunications, broadcasting or electronically supplied services to non-taxable persons has been enlarged to cover all services and distance sales of goods made to non-taxable persons. Commission Regulation (EU) 904/2010 has been amended accordingly and lays down rules to audit transactions recorded on these special schemes”.




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