deemed supplier - vatcalc.com

Swiss VAT deemed supplier platform liabilities; voluntary annual VAT return & payments

13 October 2021 in

deemed supplier

The Swiss Federal Council has issued several proposals to the Parliament to broaden the VAT rules on foreign e-commerce platforms via the deemed supplier, and introduce a voluntary annual VAT return with instalment payments. Lastly, there is also a proposal to effectively withdraw the Fiscal

Pakistan extends sales tax to marketplaces

26 August 2021 in

deemed supplier

UPDATE: this measure since replaced by 2% Withholding VAT on marketplaces from 1 September 2021. Pakistan’s budget includes provisions to bring online marketplaces into the federal sales tax net. They will become responsible for levying and collecting the 17% sales tax. The new measure will come

EU IOSS and marketplace electronic interfaces

11 August 2021 in

deemed supplier

The introduction on 1 July 2021 of the new Import One-Stop Shop IOSS is helping thousands of sellers report sales VAT on their sales of imported consignments not exceeding €150. But deemed supplier marketplaces or ‘electronic interfaces’ may also opt to use them too. Register

How calculate €150 intrinsic value for IOSS EU e-commerce package

8 August 2021 in

Customs

May 2023 update: The EC has proposed ending the €150 VAT threshold on consignment stocks from March 2028. On 1 July 2021, the EU e-commerce package introduced the obligation to charge sales VAT at the point-of-sale on sales of goods consignments with an intrinsic value

EU e-commerce VAT package 1 July 2021

1 July 2021 in

deemed supplier

VAT compliance simplifications; new tax collections role for marketplaces On 1 July 2021, the European Union introduced three key reforms to simplify their B2C e-commerce VAT regime, and help eliminate an estimated €1.5 billion in fraud affecting the EU B2C goods sector. The reforms will

EU deemed supplier marketplace record keeping

27 April 2021 in

deemed supplier

Since 1 July 2021 and the introduction of the EU deemed supplier marketplace rules for electronic interfaces, certain records must be maintained by marketplaces. This covers when the marketplace is using the OSS or IOSS Special Schemes. This is part of the wider EU e-commerce

France marketplace seller VAT reporting obligations 2020

8 August 2019 in

deemed supplier

France has joined the UK and Germany in introducing from 1 January 2020 VAT obligations on marketplaces to help eliminate the VAT GAP and fraud in the e-commerce sector. The requirements will include verifying non-resident VAT registration of their sellers, and continuing reporting transaction data to

Tag: deemed supplier

Swiss VAT deemed supplier platform liabilities; voluntary annual VAT return & payments

Pakistan extends sales tax to marketplaces

EU IOSS and marketplace electronic interfaces

How calculate €150 intrinsic value for IOSS EU e-commerce package

EU e-commerce VAT package 1 July 2021

EU deemed supplier marketplace record keeping

France marketplace seller VAT reporting obligations 2020

Products

For customers

Get in touch

Newsletter

Newsletter