LexGo

EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce
23/12/2019

On 21 November 2019, the EU Council has adopted the VAT Implementing Regulation (2019/2026) which is an amendment of the VAT Implementing Regulation (282/2011). The amendment relates to the new VAT rules for e-commerce.

These new VAT rules are part of the VAT e-commerce package that was adopted on 5 December 2017 by the EU Member States.

The amended VAT Implementing Regulation provides detailed rules on the application of speci c e-commerce provisions of the VAT Directive. Particularly, further technical clari cations are laid down regarding supplies of goods or services facilitated by online platforms to EU non-taxable customers and the records they would have to keep on sales made via their online platform.

In addition, this VAT Implementing Regulation also contains provisions with respect to the extension of the One-Stop- Shop regime to distance sales of goods in cross-border situations (both intra-Community and from third countries) and certain domestic supplies of goods.

The aim is to ensure a smooth transition to the new VAT rules for e-commerce that will enter into force on 1 January 2021.

Zie ook : Loyens & Loeff Luxembourg S.Ă  r.l.

[+ http://www.loyensloeff.com]


Click here to see the ad(s)
Alle artikels BTW

Laatste artikels BTW

VAT “Quick Fixes”: simplifications and challenges for Luxembourg businesses
22/01/2020

On 23 December 2019, the Luxembourg VAT authorities issued Circular n°799, outlining the main legislative changes in L...

Read more

CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)
02/12/2019

On 10 July 2019, the CJ delivered its judgment in the case Kuršu zeme (C-273/18). The Latvian company SIA Kur&scaro...

CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme) Read more

Rent free period and lease contracts: new VAT developments
25/07/2019

The rent free period commonly granted in office lease contracts has been the source of much heated debate with the Luxembo...

Read more

VAT Circular on transactions between related parties
06/03/2019

On 19 January 2019, the Luxembourg VAT authorities published Circular 790(“Circular”) to clarify Article ...

VAT Circular on transactions between related parties Read more

LexGO Network