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Marketplaces, online sellers, distance sellers and MOSS users - watch this space

  • EU
  • January 08th 2019
  • By Danny Campbell

The EU 2015 changes on B2C supply of services (telecom, broadcasting and e-services) and the introduction of the Mini One Stop Shop (MOSS) have been a major development in the area of e-commerce. The e-Commerce VAT package, adopted by the ECOFIN Council on 5 December 2017, picks up on these developments and introduces simplification measures for intra-EU sales of electronic services from 2019 onwards. It will also, by 2021, extend the Mini One-Stop Shop to a One Stop Shop. Furthermore, new rules for electronic interfaces such as marketplaces or platforms are introduced, which deem them for VAT purposes (in certain scenarios) to be the supplier of goods sold to customers in the EU, and make them collect and pay the VAT on these sales. Detailed implementation rules have now been published in the 'Proposal for a Council Implementing Regulation'.

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