|Author (Corporate)||European Commission|
|Series Details||COM (2018) 819|
Legislative initiative presented by the European Commission in December 2018, which aims to amend Directive 2006/112/EC (also known as the VAT Directive) in relation to e-commerce.
The Council Directive (EU) 2017/2455 (also known as the VAT e-commerce Directive) was adopted in December 2017. This extended the scope of the special scheme 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 objective of this proposal is to lay down additional rules needed to support these amendments to the VAT Directive which apply from 1 January 2021, insofar as such support cannot be attained through implementing measures laid down in Council Implementing Regulation (EU) No 282/2011 (the VAT Implementing Regulation). This concerns, in particular, the provisions relating to electronic interfaces facilitating supplies of goods to non-taxable persons in the European Union (EU) by taxable persons not established in the EU and the special arrangements for declaration and payment of import VAT where the One Stop Shop for distance sales of goods imported from third territories or third countries is not used.
The proposal was adopted by the European Commission on 11 December 2018. The European Parliament endorsed it on 14 November 2019, despite its consultative role on this matter.
|Subject Tags||Value Added Tax [VAT]|
|Keywords||Electronic Commerce | E-commerce
|International Organisations||European Union [EU]|