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All E-Commerce VAT

European Union – United Kingdom – British companies must appoint an intermediary in order to benefit from IOSS

As of 1 July 2021, companies not established in the European Union or established in a third country, with which the EU has not concluded a mutual assistance agreement on VAT, are required to appoint an intermediary in order to be able to use the import scheme. As a reminder, the intermediary is a taxable […]

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All VAT

European Union – Application for refund of VAT 13th Directive – Deadline 30 June 2021

Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 EU Member States. This year, despite the global health crisis, all applications for refunds of VAT paid in 2020 by businesses established outside the EU must be submitted by 30 June 2021 at […]

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All Customs obligations

EU: new entry conditions for composite products

As of 21 April 2021, the European Commission is imposing new conditions for the entry of composite products into the European Union. This new reform creates new procedures in the customs nomenclature that extend the controls to new products. Thus, the Common Health Entry Document (CHED), which attests to the completion of border […]

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All E-Commerce VAT

European Union – E-commerce VAT package 2021 – Pre-registration for the Import One Stop Shop (IOSS) and for the One Stop Shop (OSS) from 1st April 2021

From 1 April 2021, eligible businesses are able to pre-register for the various optional special schemes and corresponding electronic portals (OSS) that come into effect on 1 July 2021, namely: The Import Scheme (Import One Stop Shop – IOSS); The Union and non-Union Scheme (One-Stop Shop – OSS). Source: European Commission

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All E-Commerce VAT

European Union – VAT E-commerce Reform 2021 – Publication of a detailed guide regarding the new “Import One Stop Shop” (IOSS)

The European Commission has published a comprehensive guide on the impacts of the E-commerce VAT reform which will come into force from 1 July 2021. This guide provides a detailed explanation of the new electronic “Import One Stop Shop” (IOSS). For more information, please contact us. Source: European Commission

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All E-Commerce VAT

European Union – E-commerce VAT Package 2021 – Factsheets published by European Commission

The European Commission has published explanatory factsheets in several languages about the VAT implications of the E-commerce reform that will enter into force on 1 July 2021:  Factsheet regarding the Import One-Stop Shop (IOSS); Factsheet regarding the One-Stop Shop (OSS) dedicated to the sellers; Factsheet regarding the One-Stop Shop (OSS) dedicated to the electronic interfaces […]

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All Customs obligations

European Union – EORI number becomes mandatory to submit, modify or renew an application for customs actions

As of September 15, 2020, the EU Member States’ customs authorities demand that applicants holding intellectual property rights and their representatives be uniquely identified. Therefore, applications for action must inform the applicant’s EORI number and the EORI number of the representative entitled to submit the request from now on. The purpose of this new obligation […]

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All Customs obligations E-Commerce VAT

European Union – E-Commerce VAT Package 2021 – explanatory notes in Chinese on the VAT implications

The European Commission has published explanatory notes in chinese on the VAT implications of the E-Commerce reform that will enter into force on 1 July 2021. Source: European Commission (pdf in Chinese)

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All Customs obligations E-Commerce VAT

European Union – E-commerce Package 2021 – Customs Explanatory Notes

The European Commission has published explanatory notes on the customs implications of the E-Commerce Package that will come into force on 1 July 2021. Source: European Commission (pdf)

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All VAT

European Union – VAT rates applicable as from 1 January 2021

The distance selling thresholds set by EU Member States remain unchanged on 1 January 2021.  However, it should be noted that: Due to the Covid-19 crisis, Germany had temporarily reduced its standard rate from 19% to 16% and its reduced rate from 7% to 5%. between 1 July 2020 and 31 December 2020. The normal rates of 19% […]