E-Commerce VAT Rules 2021

Given on 29th & 30th September 2020


Course content:

VAT for cross-border e-commerce

The VAT e-commerce package provides the details for the registration in the VAT One Stop Shop, including the Import One Stop Shop, and for the VAT One Stop Shop return.

Overview of the package

The VAT e-commerce package will facilitate cross-border trade, combat VAT fraud and ensure fair competition for EU businesses. The new rules include:

  • Improvements of the current MOSS
  • Special provisions applicable to supplies of goods facilitated by electronic interfaces
  • Extension of the scope of the MOSS, turning it into a One Stop Shop (OSS), to:
    • B2C supplies of services other than TBE services
    • Intra-EU distance sales of goods
    • Certain domestic supplies of goods facilitated by electronic interfaces
    • Distance sales of goods imported from third countries and third territories in consignments of an intrinsic value of maximum €150

The VAT e-commerce package will be implemented gradually through the years.

Therefore, such a seminar will allow participants to have a head start in the industry.

Course Duration

The course is a 2.5 hour pre-recorded session.

Price

MIM Members: €65

Non-Members: €80

For further information on the above, please contact us on:
[email protected]
21456818/19/20