{"id":3846,"date":"2021-06-10T08:14:40","date_gmt":"2021-06-10T06:14:40","guid":{"rendered":"http:\/\/www.akoneo-international.com\/2021\/06\/10\/article-1\/"},"modified":"2021-07-29T16:24:34","modified_gmt":"2021-07-29T14:24:34","slug":"article-1","status":"publish","type":"post","link":"https:\/\/www.akoneo-international.com\/en\/2021\/06\/10\/article-1\/","title":{"rendered":"New regulation on intra-community VAT for e-commerce"},"content":{"rendered":"

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New regulation on intra-community VAT for e-commerce<\/u><\/strong><\/h1>\n

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<\/div>[\/vc_column][\/vc_row][vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”4\/6″][vc_column_text el_class=”font17″]A new regulation will come into force on July 1st 2021 concerning VAT for e-merchants selling in BtoC within the European Union. The objective of this new tax rule is to fight against the massive VAT fraud that has been observed on intra-EU distance selling.<\/p>\n

Currently, the Mini One-Stop-Shop (MOSS) is intended to be used by suppliers of telecommunications, broadcasting, and electronic services established in another EU member state than the consumer\/customer that provides their services to persons not subject to VAT.<\/p>\n

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<\/div>[vc_column_text el_class=”font17″]As of July 1, 2021, the scope of this one-stop-shop will be extended:<\/span><\/p>\n

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    \n
  • To all intra-Community distance sales above the \u20ac10,000 pre-tax threshold: currently, the seller who exceeds a certain threshold of sales to individuals in an intra-Community country must declare and pay VAT in the country of arrival. The sales thresholds before the reform were between 35 000 \u20ac and 100 000 \u20ac depending on the country. As of July 1, the threshold is now \u20ac10,000 for all EU countries.<\/li>\n<\/ul>\n

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      \n
    • To distance sales of imported goods from a third country: the VAT exemption for imported goods below \u20ac22 has been removed. Companies importing goods with a value of less than \u20ac150 will benefit from a new import regime, i.e. the seller will be able to identify himself on the IOSS (Import One Stop Shop) one-stop shop, declare the VAT collected on sales made to individuals or non-taxable professionals and pay it back through the one-stop shop. The seller will no longer need to pay import VAT.<\/li>\n<\/ul>\n

       <\/p>\n

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      • To all cross-border supplies of services for which VAT is due in a Member State other than the one where the supplier is established.<\/li>\n<\/ul>\n

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        A new regulation will come into force on July 1st 2021 concerning VAT for e-merchants selling in BtoC within the European Union.<\/p>\n","protected":false},"author":1,"featured_media":4042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[32,30],"tags":[],"class_list":["post-3846","post","type-post","status-publish","format-standard","has-post-thumbnail","category-blog-akoneo-international-en","category-blog-article-epingle-en"],"yoast_head":"\nNew regulation on intra-community VAT for e-commerce - AKONEO International<\/title>\n<meta name=\"description\" content=\"In order to combat massive VAT fraud and and ensure fair competition for EU and non EU e-traders, the European Union has implemented a new regulation on 1 July 2021 by creating a "One Stop Shop" interface also called OSS\/IOSS which will harmonise the management of intra-EU distance sales of goods.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.akoneo-international.com\/en\/2021\/06\/10\/article-1\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New regulation on intra-community VAT for e-commerce - 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