Αποτελέσματα Αναζήτησης
17 Μαΐ 2023 · Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT.
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.
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).
‘special scheme’ means the special scheme of exemptions for small enterprises provided for in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC;
The special VAT scheme for travel agents1 (the “special scheme” or the “travel agent scheme”) was put in place by the Sixth VAT Directive 2 in 1977 as a simplification measure derogating from the normal VAT rules on the place of supply, taxable amount
These special schemes allow taxable persons to declare and pay VAT due in Member States in which these taxable persons are (in general) not established via a web-portal in the Member State in which they are identified (Member State of identification). The schemes are optional.
1 Ιουλ 2021 · The IOSS special procedure allows online merchants to submit the sales covered by the IOSS system in a single tax return to a central office (in Germany, the Federal Central Tax Office, BZSt). The IOSS regulation applies in all EU member states. Each EU member state establishes a “one-stop-shop” for imports, the Import-One-Stop-Shop, IOSS.
