Amending VAT rules on distance sales
Since 1 January 2015, for some mobile transactions linked to telecommunications, broadcasting and electronically supplied services to non-taxable persons (business-to-consumer, B2C), the destination principle is applicable for value added tax – i.e. the VAT should be paid to the Member State where the consumer is located, via the mini-one-stop-shop (MOSS) portal. In its VAT digital single market package, published on 1 December 2016, the Commission proposed to extend payment possibilities through MOSS to online supply of goods and cross-border services to final consumers. The portal would also be extended to include payment for imports of small consignments of a value not exceeding €150. The directive, significantly amended, was adopted by the Council – after consulting the European Parliament– on 5 December 2017. It is accompanied by Council Regulation 2017/2454. See also our separate briefing on the parallel dossier on improving administrative cooperation on VAT issues: 2016/0371(CNS). Second edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.
Briefing
Относно настоящия документ
Вид публикация
Автор
Област на политиките
Ключова дума
- административно сътрудничество
- внос (ЕС)
- данъчна система
- данъчно престъпление
- ДДС
- ЕВРОПЕЙСКИ СЪЮЗ
- електронна търговия
- изменение на закон
- изпълнителна власт и обществено обслужване
- информация и обработка на информацията
- комуникации
- маркетинг
- МЕЖДУНАРОДНИ ОТНОШЕНИЯ
- наказателно право
- обмен на информация
- ОБРАЗОВАНИЕ И КОМУНИКАЦИИ
- освобождаване от данък
- парламентарни процедури
- ПОЛИТИКА
- политика на сътрудничество
- ПРАВО
- право на Европейския съюз
- предложение (ЕС)
- процедура на консултации
- радиопредаване
- телекомуникации
- трета държава
- търговия
- ТЪРГОВИЯ
- ФИНАНСИ