From 1 July 2021, a large part of the VAT due in the Community B2C e-commerce, including that coming from sales made from third territories, passes through the one-stop shop which is revealed, as desired by the European institutions, simple and technological. On the other hand, the system may not be as safe as the method of identification of the subjects established outside the EU with the new special regime is not efficient and immune from fraudulent phenomena. These vulnerabilities could lead to a substantial loss of revenue and, at the same time, distort fair competition between Community operators and those established outside the European Union, to the advantage of the latter.
Source: ipsoa.it
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