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”.
Source ec.europa.eu
Latest Posts in "European Union"
- EU Pushes VAT Cuts to Accelerate Electrification
- Financial-Sector VAT, “Beyond ViDA” and Implementation: Inside the Joint GFV/VEG Minutes of 25 June 2026
- EU Annual Report on Taxation 2026: VAT Holds Firm as Consumption Taxes Cede Ground to Capital
- ECJ State Aid C-360/25 (X) – Judgment – National VAT Exemption Without Directive Basis Constitutes Unlawful State Aid
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
