{"id":125717,"date":"2022-02-25T14:01:01","date_gmt":"2022-02-25T13:01:01","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/european-union-the-european-commission-published-the-policy-options-considered-to-further-work-towards-a-harmonised-eu-vat-registration\/"},"modified":"2022-03-01T07:59:57","modified_gmt":"2022-03-01T06:59:57","slug":"european-union-the-european-commission-published-the-policy-options-considered-to-further-work-towards-a-harmonised-eu-vat-registration","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/european-union-the-european-commission-published-the-policy-options-considered-to-further-work-towards-a-harmonised-eu-vat-registration\/","title":{"rendered":"European Union \u2013 The European Commission published the policy options considered to further work towards a harmonised EU VAT registration"},"content":{"rendered":"\n<p>Following the Ecommerce reform which entered into force as of 1st July 2021, the European Commission has recently presented a new short term stategy with the following aims:. <\/p>\n\n<ul class=\"wp-block-list\"><li>To reduce compliance costs for businesses; <\/li><li>To reduce the number of situations in which a company must register for VAT;<\/li><li>To strengthen the means to figh against VAT fraud;<\/li><\/ul>\n\n<p>The policy options are:<\/p>\n\n<ul class=\"wp-block-list\"><li><strong>Extension of the OSS so that it covers all B2C supplies of goods and services by non-established suppliers;<\/strong><\/li><li>Extension of the OSS to enable intra-community supplies and acquisitions of goods, thereby avoiding VAT registration when performing intra-community stock transfers;<\/li><li>Extension of the OSS to B2B supplies of goods and services, while leaving in place the current VAT refund mechanism for any deductible input VAT incurred outside a taxable person\u2019s Member State of establishment;<\/li><li>Extension of the OSS to B2B supplies of goods and services, while also introducing a deduction mechanism into the OSS;<\/li><li><strong>Making reverse charge available for all B2B supplies<\/strong> carried out by non-established suppliers;<\/li><li>Removing the \u20ac150 threshold for the IOSS, so that it can be used to declare VAT for distance sales of goods of any value;<\/li><li>Making the IOSS mandatory for all distance sales of imported goods;<\/li><li>Making the IOSS mandatory for marketplaces only (like Amazon, for example).  <\/li><\/ul>\n\n<p>The ongoing consultation phase will end on 15 April 2022.<\/p>\n\n<p>Source: <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13186-VAT-in-the-digital-age\/public-consultation_en\" target=\"_blank\" rel=\"noopener\">European Commission<\/a> (in French)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Following the Ecommerce reform which entered into force as of 1st July 2021, the European Commission has recently presented a new short term stategy with&#8230;<\/p>\n","protected":false},"author":36,"featured_media":125708,"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-125717","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EU \u2013 VAT rules harmonised with digital evolution | ASD Group<\/title>\n<meta name=\"description\" content=\"The European Commission looks to harmonise VAT rules with the digital evolution and considers several options.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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