On May 26, the General Administration of Customs and Excise issued a circular outlining the new rules on declarations of exchanges of goods in case of distance selling intra-Community goods made from 1 st July 2021.
It should be noted that the option for the one-stop-shop (OSS) in France will not have the direct and immediate consequence of systematically canceling the obligation to submit declarations of exchange of goods charged to sellers. .
It should be remembered that the e-commerce VAT reform does not include any specific DEB measure and that this area remains governed at European Union level by other provisions (in particular Article 3 of Regulation No. 638 / 2004 of the European Parliament and of the Council).
Source PWC Avocats
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