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Tax regimes and declarative and accounting obligations – Declarative obligations and formalities – Declaration of transactions carried out and payment of tax – Special regimes for the declaration and payment of VAT in the context of e-commerce – Eligibility criteria special diets and consequences

For the purposes of the “Non-EU One Stop Shop” (“Non-EU OSS”), “EU One Stop Shop” (“EU OSS”) and “Import One Stop Shop” (“IOSS”) regimes, it is considered that established outside the European Union (EU) is any taxable person who has not established the seat of his economic activity in the EU and who does not have a permanent establishment there. For the notions of economic headquarters and permanent establishment, reference should be made to II § 100 to 170 of BOI-TVA-CHAMP-20-50-10 .

Are considered as third territories or third countries and are not considered to be in the EU:

Source: gouv.fr

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