Diritto ed Economia dell'ImpresaISSN 2499-3158
G. Giappichelli Editore

29/11/2019 - Clearer E.U. obligations for distance selling on an electronic interface

argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: electronic commerce - E.U. obligations - digital platforms

E.U. Regulation 2026/2019 dictates the implementation names of the VAT Directive in electronic commerce. Starting from 1 January 2021, due to the changes introduced by Directive 2017/2455 / EU (Directive on VAT in electronic commerce) the field of application of the Mini One-stop MOSS will be extended to all types of services, as well as to sales to intra-community distance of goods and distance sales of goods imported from third countries. From the same date, specific obligations will come into force for taxable persons who facilitate certain transfers with an electronic interface such as: a virtual market, a platform, a portal or similar means being provided that, in these cases, the assets will they are considered received and transferred by the same platforms to the buyers. Directive 2019/1995 / EU partially modifies and simplifies the application of the new obligations for the platforms; the regulatory framework is then integrated with the adoption of the EU Regulation 2026/2019 published in the Official Journal of 12 April 2019 which establishes the implementing rules.