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
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Palabra clave
- ASUNTOS FINANCIEROS
- comercialización
- comercio electrónico
- comunicación
- cooperación administrativa
- delito fiscal
- DERECHO
- Derecho de la Unión Europea
- Derecho penal
- EDUCACIÓN Y COMUNICACIÓN
- exención fiscal
- fiscalidad
- importación (UE)
- información y tratamiento de la información
- intercambio de información
- intercambios económicos
- INTERCAMBIOS ECONÓMICOS Y COMERCIALES
- IVA
- modificación de la ley
- país tercero
- poder ejecutivo y administración pública
- política de cooperación
- procedimiento consultivo
- propuesta (UE)
- radiodifusión
- RELACIONES INTERNACIONALES
- telecomunicación
- trabajos parlamentarios
- UNIÓN EUROPEA
- VIDA POLÍTICA