The EU’s e-commerce VAT package launched on 1 July 2021. What changed 1 July 2021 with EU e-commerce VAT package Update: as part of the approved VAT in the Digital Age scheme, the use of OSS will be extended to movement of own goods from 1
Proposals as part of VAT in the Digital Age ViDA reforms to reduce fraud As part of the EU VAT in the Digital Age ViDA reforms, it has been proposed that there will be more transaction data exchanges to help reduce problems on Import One-Stop
Which EU states have applied and obtained an e-invoicing derogation Under current European Union VAT Directive rules, member states may not mandate the use of electronic invoices in place of paper invoices. However, they may apply to the European Commission for a temporary derogation from
European Court of Justice confirms receiving services from linked supplier in another EU country does not constitute VAT Fixed Establishment On June 13, 2024, the Court of Justice of the European Union (ECJ) issued a ruling in the Adient case (Case C-533/22), clarifying whether a
1st October 2024: Preliminary hearings of certain VAT, excise and customs cases redirected to General Court The EU Parliament and Council of the EU have agreed to that VAT cases may initially be heard at the European General Court to free-up time for the Court
Deducting VAT in EU VAT returns: complexity of rules; varying application by member states; partial deductibility; timings of deductions; and administrative obligations In a crowded field of complexity, VAT deductibility is most challenging area of EU (and global!) compliance. The premise of VAT neutrality, businesses
The €71 billion issue: EC progressing talks to reform VAT relief on donations of goods The European Environmental Bureau estimated €71 billion of unsold electronics and clothing are destroyed each year in the EU. This is unsold goods dumped into landfill because this is cheaper
2035 VAT in the Digital Age requires states with existing domestic e-invoicing to harmonise The latest draft of EU VAT in the Digital Age required member states with existing domestic B2B and B2C e-invoicing and digital reporting requirements to adapt their regimes by January 2035
Parliament comments on EC IOSS threshold removal proposal The European Parliament has produced a briefing on the European Commissions proposals for e-commerce import VAT reforms. This includes: Removal of IOSS €150 threshold reporting limit Extend deemed supplier obligations for marketplaces facilitating consignments exceeding €150 Removal
European Commission issues evaluation of voucher VAT rules The European Commission (EC) has issued its review of the application of VAT rules on the use of vouchers across the 27 member states. This follows the introduction of harmonisation VAT voucher rules in January 2019. The
