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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 in electronic commerce. These notes contain explanations of the new rules including practical examples and are aimed at companies, in particular SMEs , to help them understand their obligations in relation to VAT in its cross-border sales to individuals in the EU.

Due to the practical difficulties created by the measures adopted to contain the coronavirus pandemic, the application of the new VAT e-commerce rules is postponed for six months, applying to starting July 1, 2021 instead of January 1, 2021. The new rules include:

  • Expanding the scope of the MOSS , making it a One Stop Shop (OSS) for:

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

    2. Distance sales of goods within the EU 　

    3. Certain domestic supplies of goods facilitated by electronic interfaces　

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

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

More information:

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