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EU quick fixes to e-commerce rules before VAT in the Digital Age

European Commission proposes 2024 (TBC) quick fixes to the existing e-commerce regime prior to ViDA changes to e-commerce VAT rules from 2025

As part of the VAT in the Digital Age ViDA reforms, the European Commission has proposed the extension of the OSS e-commerce single EU VAT registration to many other B2C goods and services transaction. This will start in January 2025.

Prior to this, the EC has put forward a range of ‘quick fixes’ to the existing regime, much of which was introduced in the July 2021 e-commerce VAT package. These are likely to be introduced in 2024, subject to review and approval, and include:

Refinements to processes

Getting VAT rates right

  • How to report zero or exempt sales within the OSS return

Changes to the legislation

  • Clarification of the definition of Non-Union Scheme OSS for non-EU sellers of good and services
  • New definition of the €10,000 OSS threshold
  • Clarification of the refund procedures for the Union and Import (IOSS) schemes
  • Explanations of the timing of the chargeable event for Union and non-Union schemes

Fighting fraud

  • Providing Customs officials with access the IOSS registration database
  • Extending IOSS imports information requirements

EU VAT in the Digital Age reforms

EU VAT in the Digital Age
3 reforms to improve efficiency of VAT for all and reduce fraud
1. Single VAT registration in the EU; extension of OSS to B2C own stock movements 2025 (?): Following the 1 July 2021 introduction of the One Stop-Shop (OSS), extended to cover movement of own stocks prior to cross-border B2C to reduce the foreign, non-resident VAT registrations & returns. Plus to movements of own stock with ending of 'call-off' stock burden
More details on Single VAT Registration in the EU
Marketplaces deemed supplier for EU sellers
EU IOSS mandated for marketplaces
EU tackles misuse of IOSS numbers
Quick fixes to existing e-commerce VAT rules
Call-off stock VAT simplification ends
Harmonisation of B2B Reverse Charge rules
2. Digital Reporting Requirements; e-invoicing 2030 (?): Mandatory digital reporting of intra-community transactions; obligation to be able to issue and receive intra-community e-invoices; member states free to impose own e-invoicing or real-time reporting but most conform to EU e-invoice standard EN 16931
Read more about EU Digital Reporting Requirements (DRR)
E-invoices mandated intra-community supplies 2028
EC Sales lists replaced by Digital Reporting Requirements
2014 EU legal permissions for e-invoicing lifted
3. VAT treatment of the platform economy 2026 (?): Travel & accommodation sharing platforms to become deemed supplier / liable to users' VAT. New definitions of the roles of providers, users and platforms to avoid double and no-taxation
Read more - Travel & accommodation platforms deemed suppliers for EU VAT


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