As per its European neighbours, Switzerland is intensifying its efforts to fight against VAT fraud, especially in the e-commerce industry. Starting from January 2025, new regulations will be implemented with…
On 28th October 2021, the Italian Council of Ministers met and approved the draft law containing the State budget for the 2022 fiscal year and the multi-year budget for the three-year period from 2022 – 2024 (see press release from 28th October 2021 n°44). From 2022, the VAT rate for “absorbent products for feminine hygiene”...
On August 13th 2021, the French tax authorities updated the Official Public Finance Bulletin (BOFIP) to reflect the changes brought about by the One Stop Shop reform, which came into effect on July 1st 2021. This update provides practical clarifications on implementing the reform as well as details and specific local regulations. For more information...
Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority (autoridade tributária e aduaneira) has issued a series of circular letters: Ofício Circulado N.º: 30238 2021-06-25 : regarding regulations for e-commerce and distance selling; Ofício...
Following the German Ministry of Finance’s guidelines published on 28th January 2019 regarding registration obligations for e-commerce operators, from 1st October 2019, these operators must register and obtain an F22 tax certificate, confirming they are up to date with their German VAT compliance. This F22 tax certificate must be obtained by all online marketplaces, Ebay,...
Until 2025, the VAT special scheme for small enterprises (SME) was only meant for companies carrying out transactions in their home country. This measure allowed a company trading below a…
Following the One Stop Shop reform that came into force on 1st July 2021, impacting the various players in the e-commerce chain, (e-sellers, marketplaces, dropshippers, etc.), the Greek tax authorities (AADE) have recently published guides and notes on the One Stop Shop on its website. The guide provides an overview of how the platform works...
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,...
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. Distance sales of imported goods...
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,...
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,...
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,...
Luxembourg is the first EU Member State to confirm that it will be able to open its “One-Stop-Shop” VAT registration portal for e-commerce from 1st October 2020. The One-Stop-Shop ( OSS) is an extension of the Mini One-Stop-Shop introduced in 2015 by the 1st e-commerce VAT package. The one-stop shop is one of the reforms...
Online operators who bring people together by electronic means for the purpose of selling goods or providing a service must comply with the obliations of article 242 bis of the General Tax Code. These obligations include submitting a summary document, no later than 31st January of the following year, detailing any transactions subject to VAT...
