Change of rules in the application of VAT on electronic commerce (No. 1017)

From July 1, 2021, there will be a change in the rules and regulations for applying value added tax on electronic trading (so-called e-commerce). The changes will relate to the rules determining the Member State for taxation, and, in particular, they will affect retailers who sell their goods to end customers from other EU Member States, for example through e-shops.

In this context, the special regime of one single place for VAT registration and administration (the so-called One Stop Shop – OSS) will be also extended, which allows paying VAT belonging to another Member State through the domestic tax administrator. The application of the special regime will eliminate the need for VAT registration in another Member States for designated transactions.

The same principle can be used for selling consignments up to EUR 150 from the third countries to EU end customers. For this purpose, a new special mode, the so-called Import One Stop Shop (IOSS), was created. It is possible to register for both OSS and IOSS systems just now, with the payment of VAT using these regimes being possible from July 1, 2021.

More information is available here. This amendment of respective law will be the subject of our training course.

publikováno 14.05.2021
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