Author (Corporate) | European Commission |
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Series Title | COM |
Series Details | (2016) 756 final (1.12.16) |
Publication Date | 01/12/2016 |
Content Type | Policy-making |
This proposal is part of the package of legislation on modernising VAT for cross-border B2C e-commerce. The context for the package is set out in detail in the explanatory memorandum for the proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods. In preparing this package of proposals the Commission, as part of the Better Regulation agenda, carried out a regulatory fitness check of the existing Mini One Stop Shop (MOSS) which applies to B2C supplies of telecommunications, broadcasting and electronically supplied services as well as of the 2015 changes to the place of supply rules for such services. The regulatory fitness check identified that the requirement as part of the 2015 rules to use two pieces of evidence for the identification of the location of customers is particularly onerous for SMEs and micro-businesses. The proposal to amend Council Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax is designed to address this shortcoming with effect from 2018 by providing that a business with cross-border intra-Community sales of telecommunications, broadcasting and electronically supplied services up to €100,000 will only need one piece of evidence. |
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Source Link | http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2016:756:FIN |
Related Links |
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Subject Categories | Business and Industry, Taxation |
Countries / Regions | Europe |
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