Looking back @2021: #2 E-Commerce VAT Directive launched in the EU per July 1, 2021

The month of December started and the end of, again, a turbulent year 2021 is approaching. It is a good time to start looking back at what 2021 brought for Indirect Tax.

In a number of series, we will look back at the main global changes, trands, developments, risks and opportunities.

In the EU, the main chamge was the implementation of the E-Commerce VAT Directive per July 1, 2021. It was the start of the One Stop Shop and the Import One Stop Shop, thresholds were abolished, intermediaries were left with complexities. Still today, businesses face complexities, consumers are left with surprises.

• European Commission issued factsheets on the upcoming VAT E-Commerce package
• European Commission launched webpage on new VAT rules for e-commerce applicable as of July 1, 2021
• New e-commerce rules in the EU as of 1 July 2021
• Demistifying new E-Commerce VAT rules in the EU – What are the different invoicing obligations under the schemes?
  • Demistifying new E-Commerce VAT rules in the EU – Overview of changes to the special schemes as of 1 July 2021 
  • Demistifying new E-Commerce VAT rules in the EU – When is the taxable person facilitating or not facilitating the supply?
  • Demistifying new E-Commerce VAT rules in the EU – All you need to know about the terminology used 
  • Demistifying new E-Commerce VAT rules in the EU – A threshold is still applicable for EU micro businesses ….
  • Demistifying new E-Commerce VAT rules in the EU – Does Nothern-Ireland need to implement OSS/IOSS after Brexit? 
  • Demistifying new E-Commerce VAT rules in the EU – IOSS registration by type of supplier and place of establishment 
  • Demistifying new E-Commerce VAT rules in the EU – How to determine the VAT rate of your goods/services in all European Union Member States? 
  • Demistifying new E-Commerce VAT rules in the EU – What are the Record-keeping obligations of the deemed supplier using OSS and/or IOSS 
  • Demistifying new E-Commerce VAT rules in the EU – What is an ”Intermediary”? 
  • Demistifying new E-Commerce VAT rules in the EU – What are the different invoicing obligations under the schemes? 
  • Demistifying new E-Commerce VAT rules in the EU – VAT exemption before and after 1 July 2021 
  • Demistifying new E-Commerce VAT rules in the EU – When is the electronic interface involved in the ordering or delivery of goods? 
• E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021 – Overview of the implementation in the EU MS

Check also the previous articles on ”Lookinng back @2021”

1. Brexit

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