In 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to private individuals will be subject to VAT in the EU Member State of arrival of the goods. The declaration of VAT on distance sales of goods originating from third countries or third territories will be simplified under the Import One-Stop-Shop (I-OSS). It is also possible to make use of an exemption on import under that scheme. This simplified scheme will be attractive to both honest traders and fraudsters. In this contribution Madeleine Merkx examines the complications of this new system.

customs, customs controls, distance selling, E-commerce, fraud, importation, liability, one stop shop, platform, VAT
hdl.handle.net/1765/134606
EC Tax Review

Merkx, M. (Madeleine). (2020). New VAT Rules for E-Commerce: The Final Countdown Has Begun. EC Tax Review, 29(4), 197–205. Retrieved from http://hdl.handle.net/1765/134606