31-03-2020 (15:00 - 15:25)
Delivery & Cross-Border
The workshop focuses on the 2021 EU VAT reform of e-commerce. The 2021 EU VAT reform is based on three main pillars: first, a reform of distance selling rules according to which cross-border online consumer sales of goods will always be taxable at destination, but with the extension of the MOSS to distance sales of consumer goods; second, the removal of the low value import VAT exemption on EU imports; third, a reform of VAT rules on marketplace sales. At specific conditions, marketplaces will become liable for VAT reporting and collection on sales made by non-EU merchants.