argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - territoriality - e-commerce

The Council of Ministers, in the session of 21^st of May 2020, approved by giving the final green light to the legislative decree implementing the Council Directive (EU) 2017/2455 of 5 December 2017 which amends Directive 2006/112 / EC and the Directive 2009/132 / EC as regards VAT obligations for the provision of services and distance sales of goods. The Directive introduces a threshold at European level within which telecommunications, broadcasting and electronic services, in Member States other than that of the provider’s establishment, are taxable for VAT purposes in the State of establishment: a derogation from the territoriality criteria generally envisaged, where rendered to non-taxable customers. The intention is to reduce the burdens associated with the provision of services provided electronically within the European Union to customers who are not taxable persons, also by expanding the number of providers of these services who can access the special regime of the “mini one-stop shop” (known as with the acronym of MOSS).