Αποτελέσματα Αναζήτησης
The special VAT scheme for travel agents (the “special scheme”), set out in Articles 306 to 310 of the VAT Directive 1 , is a simplification measure derogating from the normal VAT rules that is in place since the adoption of the common VAT system in 1977.
VAT One Stop Shop. As of 1 July 2021, new VAT rules on cross-border business-to-consumer (B2C) e-commerce are in place. The aim is to reduce barriers to cross-border online sales and address the challenges of distance sales and importing low-value consignments.
1 ημέρα πριν · The new VAT scheme is complex to put into practice and could be a significant barrier to the right to deduct the VAT borne by SMEs. It is therefore advisable to assess in detail whether its application is worthwhile. To conclude, in relation to the special scheme, the Court of Justice of the European Union recently gave warning (C-171/23 ...
modernising VAT for e-Commerce, an in-depth review of the special scheme for small enterprises (¸SME schemes¹) and measures is appropriate. This study analyses the functioning of the SME schemes and measures for SMEs against the backdrop of the SME environment. Based on findings from literature, tax authorities, businesses
The special scheme for small enterprises currently only allows for an exemption to be granted to enterprises established in the Member State in which the VAT is due. This has a negative impact on competition in the internal market for enterprises not established in that Member State.
This guide aims at providing a better understanding of the EU legislation (see Annex 1) relating to the extended One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC).
27 Αυγ 2021 · This text summarizes the provisions of the e-commerce law regarding the special schemes. The Mini One Stop Shop (MOSS) is an electronic system allowing taxable persons supplying telecommunications, broadcasting and electronic (TBE) services to consumers in the EU to declare and pay VAT due in all EU Member States in one single Member State.
