|Author (Corporate)||European Commission|
|Series Details||COM (2018) 819|
On 11 December 2018 the European Commission presented a proposal for a Council Directive amending Directive 2006/112/EC (the VAT Directive) in relation to e-commerce, accompanied by a proposal to amend Regulation (EU) No 282/2011 which lays down the detailed implementation rules needed to support these amendments.
In December 2017 the Council adopted Directive (EU) 2017/2455 (the VAT e-commerce Directive), amending the VAT Directive. This extended the scope of the special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services (the so-called "mini One Stop Shop") to all types of services as well as to intra-Community distance sales of goods and distance sales of goods imported from third territories or third countries, turning the mini One Stop Shop into a One Stop Shop.
The main goal of the current proposal is to expand on the provisions concerning taxable persons operating electronic interfaces such as marketplaces, platforms and portals facilitating supplies of goods in the EU by taxable persons not established in the EU. The proposed changes will further simplify the administrative burden of such taxable persons by allowing more transactions to be reported in the One Stop Shop, thus improving the VAT collection.
|Subject Tags||Value Added Tax [VAT]|
|Keywords||Electronic Commerce | E-commerce
|International Organisations||European Union [EU]|