Directive (EU) 2019/1995 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods

Author (Corporate)
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Series Details L 310, Pages 1-5
Publication Date 02/12/2019
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Summary:

Directive (EU) 2019/1995 - adopted by the Council of the European Union on 21 November 2019 - which sets out a number of amendments to Directive 2006/112/EC (also known as the VAT Directive) in relation to e-commerce.

Further information:

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 tabled by the European Commission on 11 December 2018. In its consultative role, the European Parliament endorsed it on 14 November 2019, followed by the Council of the European Union on 21 November 2019. It was published in the Official Journal on 2 December 2019.

Source Link http://data.europa.eu/eli/dir/2019/1995/oj
Related Link(s)
Official
EUR-Lex: COM(2018)819: Proposal to amend Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=COM:2018:819:FIN
European Parliament: Legislative Observatory: Procedure File for Proposal on Distance sales of goods and certain domestic supplies of goods https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?reference=2018/0415(CNS)
European Parliament: Legislative Train Schedule: Measures for Allowing the Adoption of the Necessary Implementing Rules for e-Commerce VAT by 2021 https://www.europarl.europa.eu/legislative-train/theme-deeper-and-fairer-internal-market-with-a-strengthened-industrial-base-taxation/file-implementing-e-commerce-vat/06-2020
European Commission: Press Release, 11/12/2018: VAT: New details on rules for e-commerce presented, including a new role for online marketplaces in the fight against tax fraud https://ec.europa.eu/commission/presscorner/detail/en/IP_18_6732
European Parliament: Press Release, 14/11/2019: Closing VAT loopholes for sales through online platforms https://www.europarl.europa.eu/news/en/press-room/20191111IPR66219/

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