The rise of online marketplaces has revolutionised the way businesses operate, providing ways for even the smallest businesses to reach customers on a global scale. In response, tax authorities are working to level the playing field from a VAT perspective for the new emerging business models within the marketplace ecosystem. In the European Union (EU), VAT marketplace rules are evolving and from a tax perspective the definition of marketplaces is broadening.
- The EU VAT Regulations of July 2021
- Determining Liability for Marketplace VAT
- Looking Ahead to ViDA
- The Shifting Scope of Marketplace VAT Compliance
Source: www.vertexinc.com
Join the Linkedin Group on VAT/GST and E-Commerce HERE
Click on the logo to visit the website
Latest Posts in "European Union"
- General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees
- General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- ECJ on the relevant sale for determining the transaction value of goods
