Regulation news 2019
Skip information indexModification of Implementing Regulation (EU) No 282/2011: entrepreneurs who facilitate remote sales or services to individuals through the use of electronic interfaces, applicable from January 1, 2021
On December 4, Council Implementing Regulation ( EU ) 2019/2026 of 21 November 2019, amending the Implementing Regulation (EU) is published in the OJEU. ) No. 282/2011 with regard to supplies of goods or services facilitated by electronic interfaces and the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons or that carry out distance sales of goods or certain national deliveries of goods.
Applicable from January 1, 2021 , this Regulation establishes:
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In which cases the supplier has intervened indirectly in the transport of the goods, considering that the goods have been transported by him or herself for the purposes of taxing the delivery as intra-community distance sale or distance sale of imported goods .
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In which cases an entrepreneur is not considered to facilitate the delivery of goods or the provision of services through an electronic interface.
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At what time the payment by the client can be considered accepted for the purpose of determining in which tax period the deliveries made by businessmen who facilitate the deliveries of goods in the Community through the use of an electronic interface or by any businessman who makes use of them must be declared. of the special regime applicable to distance sales of imported goods.
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What type of information must be kept in the records of taxable persons who facilitate the deliveries of goods and services in the Community through the use of an electronic interface.
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Juris tantum presumptions regarding the business status of suppliers who sell through an electronic interface and the status of their clients as individuals.
Likewise, this Implementing Regulation, directly applicable without the need for transposition by Member States:
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Exempts business owners who facilitate a sale through an electronic interface from additional liability for VAT when the information received is incorrect and they act in good faith
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It specifies that the identification number assigned to an intermediary who acts in the name and on behalf of a taxable person who uses the import regime is an authorization that allows him to act as an intermediary and that cannot be used to declare VAT on the operations that perform it himself.
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Eliminates the exclusion from special regimes for two quarters for those entrepreneurs who have voluntarily stopped using them.
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It establishes that rectifications of VAT declarations for special regimes, after their exclusion, must be made directly to the tax authorities of the corresponding consumer Member States.
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It clarifies that it is not necessary to include the name of the client in the records that must be kept by taxable persons who make use of a special regime. However, in order to facilitate control of deliveries, it is necessary to retain information on returned goods and shipping or transaction numbers.
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Specifies that the monthly settlement of VAT on imports under the special regime may be subject to the usual conditions applied under customs law to authorize the deferral of payment of import duties. On the other hand, the application of the special regime does not oblige Member States to require that the person presenting the goods to customs have the authorization of the person for whom the goods are intended.