The Resource Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022

Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022

Label
Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022
Title
Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022
Creator
Subject
Language
eng
Summary
On 5 December 2017, the Council of the European Union adopted Directive (EU) 2017/2455 (known as the VAT Directive on electronic commerce) which amends the VAT Directive to extend the scope of application of the Mini One Stop Shop, effective from 1 January 2021, to all services provided to individuals, as well as to intra-community distance sales of goods and distance sales of goods imported from third territories or countries, turning the Mini One Stop Shop into a One Stop Shop. In addition, under the new rules, certain operators who own electronic interfaces will be involved in the declaration and payment of VAT on certain distance sales. Subsequently, on 11 December 2018, the European Commission published two proposals for amending the VAT Directive and the European Implementing Regulation developing some of the measures introduced by the VAT Directive on electronic commerce. Both proposals, which have received the approval of the Council of the European Union at its meeting on 12 March 2019, will also apply from 1 January 2021. In parallel, on 25 May 2018, the European Commission published a proposal for a Directive amending the VAT Directive, regarding the introduction of detailed technical measures for the operation of a definitive VAT system for intra-community trade of goods between businesses. The entry into force of this definitive VAT system is scheduled for 1 July 2022. Meanwhile, with effect from 1 January 2020, Directive (EU) 2018/1910 and Implementing Regulation (EU) 2018/1912, provide certain specific measures, which harmonize and simplify certain provisions of the current system which applies to intra-community trade of goods between businesses
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2019), no. 436 ; p. 95-124
http://library.link/vocab/creatorName
  • Verdún Fraile, E
  • Hernández Moneo, Í
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • VAT Directive
  • e-commerce
  • electronic services
  • supply (VAT)
  • one-stop shop scheme
  • intra-Community transaction
Label
Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022
Instantiates
Publication
Label
Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022
Publication

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