In 2021, the main (VAT) change in the EU 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.
Legislation
- Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
- Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods
- Council Decision (EU) 2020/1109 of 20 July 2020 amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application in response to the COVID-19 pandemic
- Council Implementing Regulation (EU) 2019/2026 of 21 November 2019 amending Implementing Regulation (EU) No. 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to nontaxable persons, making distance sales of goods and certain domestic supplies of goods
- Explanatory Notes
Information issued by the European Commission
- 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
Other
- 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?
- Overview of changes to the special schemes as of 1 July 2021
- When is the taxable person facilitating or not facilitating the supply?
- All you need to know about the terminology used
- A threshold is still applicable for EU micro businesses ….
- Does Nothern-Ireland need to implement OSS/IOSS after Brexit?
- IOSS registration by type of supplier and place of establishment
- How to determine the VAT rate of your goods/services in all European Union Member States?
- What are the Record-keeping obligations of the deemed supplier using OSS and/or IOSS
- What is an ”Intermediary”?
- What are the different invoicing obligations under the schemes?
- VAT exemption before and after 1 July 2021
- When is the electronic interface involved in the ordering or delivery of goods?
