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On 21th July 2021 amended regulations on accounting for VAT on cross-border e-commerce transactions with consumers.
The modernisation and simplification of VAT in e-commerce allows distance sales of goods and services to individuals without the need to register in other EU countries. VAT on mail order sale taxed in different EU countries can be disclosed in a return filed in one EU country, i.e. the one where the taxpayer is established or has a fixed establishment, under the VAT-OSS system (One Stop Shop).
Sellers using the VAT-OSS system charge VAT at the rates applicable in a given country of consumption. Taxes paid by enterprises in the simplified procedure will be remitted by the tax authorities of the Member State of identification to the authorities of the Member State of consumption.
Even more far-reaching simplifications are envisaged for taxpayers selling via e-commerce platforms (electronic interfaces). The platform, which is the taxpayer here, will take over the obligation to withhold and remit the due VAT.
10
13
19*
5
12
6
9
15
10
13
4
14
5,5
2,1
18
13,5
9
4,8
8
3
7
9,5
* 19% rate is applicable only to turnover of enterprises established the Jungholz and Mittelberg regions.** VAT rates are different in the Madeira and Azores regions.
Aleksandra Majnusz
Tax adviser (Poland)
Associate Partner
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Monika Bartosiewicz
