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EU mandatory marketplace deemed supplier back under consideration?

26 March 2025 in

deemed supplier

Previously dropped proposal to mandate Deemed Supplier Regime for marketplaces is back Following French calls to harmonise digital interface’s liabilities for non-EU sellers (see below), the European Commission may be reconsidering imposing the Deemed Supplier Regime for marketplaces. It is believed to view this change

EU VAT exemption on Defence Fund

22 March 2025 in

EU VAT

SAFE defence fund to enjoy temporary VAT exemption The European Commission has proposed a new €150 billion defence fund, known as the Security Action for Europe (SAFE) bill, which includes a temporary value-added tax (VAT) exemption for defence products. The proposal, published on Wednesday, aims

EU ViDA 2028 IOSS transaction numbers to combat fraud

21 March 2025 in

EU VAT e-commerce package

Securing IOSS – 1st March 2028 unique consignment numbers for IOSS shipments by non-EU participants Following the March 2025 VAT in the Digital Age reform adoption, one of the first measures a measure to get under way is controls on Import One Stop-Shop (IOSS) regime.

EU ViDA Platform Economy ride & accommodation Jul 2028 to Jan 2030

19 March 2025 in

DAC 7

Pillar 2 ViDA, ride & accommodation platforms adopt VAT Deemed Supplier Regime Voluntary 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, entering into force 14th April 2025, ride and accommodation marketplaces / digital platforms will

EU Single Customs reform agreement elusive

14 March 2025 in

Customs

2028 Customs Reforms agreement slips into second half 2025 Hope fades for early 2025 agreement on 3 strands of reforms to Customs Union and IOSS VAT The current Polish presidency of the Council of the EU is unlikely to reach an early agreement on the

EU ViDA 14 April 2025 e-invoicing legal barriers removed

14 March 2025 in

e-invocing

14th April member states freed to mandate e-invoicing without Commission approval; obligation for customer to agree to e-invoicing upon ViDA approval As part of VAT in the Digital Age reforms adopted on 11 March 2025, the European Commission is removing the legal hurdles (Articles 218

EU VAT fraud accounts for half all €25bn budget losses

4 March 2025 in

EU VAT

2024: €13bn VAT fraud investigations European Public Prosecutor’s Office The European Public Prosecutor’s (EPPO) office 2024 report has revealed over half of EU budgetary losses it investigated were down to VAT fraud. The latest European Union VAT Gap is estimated at €89 billion for 2022.

EU Working Party on Tax Questions – IOSS reforms

2 March 2025 in

Customs

Working Party on Tax Questions debates Import One Stop Shop (IOSS) in Conjunction with the 2028 EU Customs Reforms On 27 March, the Council of the European Union’s Working Party on Tax Questions will meet again to continue the exchange of views on Import One-Stop

EU Import One-Stop Shop IOSS VAT return – 1 July 2021

1 March 2025 in

EU VAT

Optional single EU return for €150 consignment import VAT reporting The EU e-commerce VAT package has now come into force on 1 July 2021, including the introduction of the new pan-EU Import One-Stop Ship (IOSS) return. March 2025 update: as part of the ViDA reforms,

EU Carbon Border Adjustment Mechanism simplifications

26 February 2025 in

Carbons Border Adjustment Mechanism

EC proposed changes to CBAM which is in transition phase to impose levy on EU imported goods with heavy emissions On 26 February 2025, the European Commission adopted simplifications to the Carbon Border Adjustment Mechanism (CBAM) levy on goods when it comes fully into effect

Category: EU