Harmonising import VAT refunds on IOSS and Special Arrangements following 2021 EU e-commerce package Following the introduction of the new import VAT rules in the July 2021 e-commerce VAT package, the EU is looking to harmonise the treatment returned goods. This requirement for this has
Commission explores remedies for abuse of Import One Stop-Shop numbers to avoid import VAT payments The European Commission is looking at a number of ideas to stop the potential misuse of Import One Stop-Shop IOSS VAT numbers. This includes online sellers using others’ IOSS numbers
EU latest legal action against UK on failure to fully implement Northern Ireland Protocol: Import One-Stop-Shop e-commerce VAT return; customs checks of goods between NI and GB; and excise measures The European Commission has started four infringement procedures against the UK around the operation of
New distance selling single VAT filing figures highlight initial success The EU Directorate-General for Taxation confirmed new and updated revenues from the EU e-commerce package reforms introduced from 1 July 2021. This included new data on the Import One Stop-Shop regime, plus first numbers from
Extension of OSS return – Single VAT registration in the EU – for cross-border B2C and B2B transactions as part of VAT in the Digital Age reforms The European Commission (EC) is set to publish draft VAT Directive amendments this autumn for the extension of
Overcharged import VAT recovery via IOSS return gets backing Group on the Future of VAT May 2023 update: The EC has proposed ending the €150 VAT threshold on consignment stocks from March 2028. The European Commission’s Group on the Future of VAT has backed double
Withdrawal of €22 low value consignment exemption and new IOSS return success; 8,000+ IOSS registrations; Council backs VAT in the Digital Age further reforms The European Commission has confirmed that EU member states have collected €1.9 billion between July and December 2021, the first six
Overcharged import VAT recovery via IOSS return proposal The European Commission (EC) has proposed a solution to the problem of double taxation arising on the new Import One-Stop Shop process for declaring VAT on imports not exceeding €150. It suggests allowing sellers or deemed supplier
6 months after e-commerce VAT package, reforms needed to remedy faults; mandating IOSS option; withdrawal of €150 IOSS threshold; extension of OSS to all B2C transactions and single VAT registration Update: the EU is proposing the €150 threshold for use of IOSS be withdrawn from
New guidance on cross-border €10,000 registration threshold; distance selling; registration and invoicing; marketplace deemed supplier France has issued new guidance on the implementation of the EU e-commerce VAT package which came into effect from 1 July 2021. This follows a public consultation in the Autumn.
