Guidance: VAT rules for the non-EU and EU single window system and platforms

Table of Contents
I. Legal framework………………………………………………………………………………………………. 2
II. The purpose of the new regulation, a summary of the changes …………………………….. 2
III. Rules on intra-Community distance selling …………………………………………………………… 3
IV. Background, extension of the one-stop shop system ……………………………………………. 8
V. The non-EU one-stop shop system ………………………………………………………………………… 9
VI. The EU one-stop shop system …………………………………………………………………………… 12
VII. The right to tax refund for taxpayers using the non-EU and EU one-stop shop system …18
VIII. Rules for platforms ……………………………………………………………………………………………… 19
IX. Rules on the obligation to issue invoices, online invoice data submission …………………….. 23
X. Basic characteristics of declarations under the EU and non-EU schemes ……………………… 26
XI. Rules on exit and exclusion …………………………………………………………………………………….. 28
XII. Transitional provisions ……………………………………………………………………………………. 29

Source: nav.gov.hu

---

---