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Regulatory developments 2021

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Explanatory notes on VAT rules for e-commerce

The Commission has published the Spanish version of the explanatory notes on the VAT rules for e-commerce.These notes contain explanations of the new rules including practical examples and are aimed at businesses, in particular SMEs, to help them understand their obligations in relation to VAT on cross-border sales to individuals in the EU.

Due to the practical difficulties created by the measures taken to contain the coronavirus pandemic, application of the new VAT e-commerce rules has been postponed by six months, being applied from 1 July 2021 instead of 1 January 2021.The new rules include:

  • Extension of the scope of MOSS, converting it into a One Stop Shop (OSS) for:

    1. Provision of services other than TBE services (telecommunications, radio and television broadcasting and electronic services) to private individuals (B2C)

    2. Distance selling of goods within the EU　

    3. Certain domestic supplies of goods provided by electronic interfaces　

    4. Distance sales of goods imported from other countries in consignments with a maximum intrinsic value of 150 euros.

  • Special provisions applicable to supplies of goods provided by electronic interfaces.　

More information:

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