E-Commerce : for a modernization of VAT rules

Simplify your international development

  • Home
  • E-Commerce : for a modernization of VAT rules
Demandez votre remboursement
de tva 2018 !
Date limite au 30 juin 2019/span>
Vous êtes une entreprise hors UE et vous avez effectué des
achats dans un État membre de l'UE !
Vous pouvez peut être en obtenir le rembrousement

E-Commerce : for a modernization of VAT rules

For a simplification of the VAT rules that concern online sales companies in B to C, the Economic and Financial Affairs Council (ECOFIN) adopted a set of rules on 5 December 2017 to support the digital economy.

These new rules should allow e-commerce companies, especially start-ups and SMEs to grow faster.


The companies that sell goods online are currently subjected to the distance selling regime, which requires them to identify with VAT in each Member State where they make their sales, and this also if they exceed the sales threshold set by the Member State of destination.

As of 2019, micro-enterprises and SMEs that carry out cross-border online goods and services sales, that do not exceed € 10,000, will be subject to the rules concerning small businesses in their home country.


The mini One-Stop shop (MOSS) which concerns currently only electronic services, telecommunication, broadcasting and TV, will be extended to goods and services out cross-border given to European consumers. Companies realizing those provisions should use this one-stop shop for VAT registration of distance sales, that is easy to use and in their own language.

The new One-stop shop (OSS) could be extended to goods imported by non-EU sellers, delivered to European consumers. This non-EU sellers should designated a tax representative in EU to accomplish their VAT registration.

Moreover, in order to combat the fraud that has generated a revenue deficit of € 1 billion in the European Union, the VAT exemption for goods imported from non-EU countries, with a lower value at 22 euros, will be deleted.

This modification of VAT rules for e-commerce will warranty the VAT payment in the final consumer’s State Member, which will make a more equitable distribution of tax revenues among the EU Member States.

To find out more about your VAT obligations, you can contact our experts.

Subscribe to ASD Group's newsletter
and receive all our latest information and news.
Newsletter modal
Nos experts sont à votre disposition pour répondre à toutes vos questions.
Pakar kami siap membantu Anda untuk menjawab semua pertanyaan Anda.
Our experts are at your disposal to answer your questions.
Nuestros expertos están a su disposición para responder a todas sus preguntas. ¡Realice una consulta gratuita!
Os nossos especialistas estão à sua disposição para responder a todas as suas questões.
I nostri esperti sono a vostra disposizione per rispondere a tutte le tue domande. Approfitta di una consulenza gratuita !
Unsere Experten stehen Ihnen zur Verfügung um Ihnen alle Fragen zu beantworten.
Na váš dotaz obratem odpovíme. Využijte možnosti konzultace!
Nasi eksperci są do Twojej dyspozycji, aby odpowiedzieć na Twoje pytania.
Experții noștri sunt la dispoziția dumneavoastră pentru a vă răspunde la toate întrebările. Profitați de consultanța gratuită !
Onze deskundigen staan tot uw beschikking om al uw vragen te beantwoorden. Krijg gratis advies!
Нашите експерти са на разположение, за да отговорят на въпросите Ви. Възползвайте се от безплатна консултация!