The Resource New VAT rules for e-commerce : the final countdown has begun

New VAT rules for e-commerce : the final countdown has begun

Label
New VAT rules for e-commerce : the final countdown has begun
Title
New VAT rules for e-commerce : the final countdown has begun
Creator
Subject
Language
eng
Summary
In 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to private individuals will be subject to VAT in the EU Member State of arrival of the goods. The declaration of VAT on distance sales of goods originating from third countries or third territories will be simplified under the Import One-Stop-Shop (I-OSS). In this article the author examines the complications of this new system
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 4 ; p. 197-205
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • e-commerce
  • digital economy
  • customs duty
  • VAT fraud
Label
New VAT rules for e-commerce : the final countdown has begun
Instantiates
Publication
Label
New VAT rules for e-commerce : the final countdown has begun
Publication

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