{"id":106371,"date":"2021-06-18T08:40:11","date_gmt":"2021-06-18T06:40:11","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/european-union-e-commerce-vat-reform-2021-details-on-the-electronic-exchange-of-information-between-member-states\/"},"modified":"2021-06-18T08:43:02","modified_gmt":"2021-06-18T06:43:02","slug":"european-union-e-commerce-vat-reform-2021-details-on-the-electronic-exchange-of-information-between-member-states","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/european-union-e-commerce-vat-reform-2021-details-on-the-electronic-exchange-of-information-between-member-states\/","title":{"rendered":"European Union &#8211; E-commerce VAT reform 2021 &#8211; Details on the electronic exchange of information between Member States"},"content":{"rendered":"\n<p>From 1 July 2021, <a href=\"https:\/\/www.asd-int.com\/en\/e-commerce-vat-package-2021\/\" target=\"_blank\" rel=\"noopener\">the e-commerce VAT package will change the VAT treatment<\/a> of certain B2C transactions, in particular by introducing two optional schemes:<\/p>\n\n<ul class=\"wp-block-list\"><li>The Union and non-Union regime for <strong>the treatment of intra-Community distance selling<\/strong>, cross-border supply of services;<\/li><li>The import regime for the treatment of distance sales of low-value imported goods.<\/li><\/ul>\n\n<p>The main purpose of opting for one of these schemes is to centralise all processing and reporting of these transactions through a one-stop shop in a single Member State of registration. <\/p>\n\n<p>In this respect, the European Commission has provided in a note published on 9 June 2021 details of the items subject to automatic electronic exchange of information between Member States. <\/p>\n\n<p>If you would like further explanation, please contact our experts.<\/p>\n\n<p>Source: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32021R0965&amp;from=FR\" target=\"_blank\" rel=\"noreferrer noopener\">European Commission<\/a> (pdf)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>From 1 July 2021, the e-commerce VAT package will change the VAT treatment of certain B2C transactions, in particular by introducing two optional schemes: The&#8230;<\/p>\n","protected":false},"author":36,"featured_media":106363,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44,3476,3350],"tags":[1983,1987,3351],"pays":[3358],"class_list":["post-106371","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-e-commerce-en","category-vat","tag-all-en","tag-e-commerce-en","tag-vat-en","pays-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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