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Regulatory developments 2021

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Real Decreto-ley 7/2021 por la que se regula tratamiento del IVA del comercio electrónico y establece las reglas de tributación de las entregas de bienes y prestaciones de servicios a consumidores finales comunitarios, desde otro Estado miembro o un país o territorio tercero

On 28 April 2021, Royal Decree-Law 7/2021, of 27 April, amending Law 37/1992, on the taxation of the supply of goods and services which, generally contracted via the internet and other electronic means by final EU consumers, are sent or provided by entrepreneurs or professionals from another Member State or a third country or territory, was published in the Official State Gazette .These transactions are subject to VAT in the Member State of arrival of the goods or of residence of the consignee.　

The taxation of e-commerce in VAT is based on the extension of the special one-stop-shop schemes that are a specific procedure in terms of the management and collection of VAT due on these transactions at an EU-wide level.Also, for the first time, the owners of the digital interfaces that are facilitate e-commerce are involved and become collaborators in the collection, management and control of the tax.　

Se incluyen los siguientes regímenes especiales:　

A. Régimen exterior de la Unión ( OSS ). Aplicable a los servicios prestados por empresarios o profesionales no establecidos en la Comunidad a consumidores finales.　

　

B. Régimen de la Unión (OSS).Applicable to the following operations: 　

services provided by businesses or professionals established in the Community but not in the Member State of consumption to end consumers. 　

intra-Community distance sales of goods. 　

internal supplies of goods attributed to owners of digital interfaces facilitating the delivery of these goods from a supplier not established in the EU to the end consumer. 　

C. Régimen de importación ( IOSS ). Aplicable a las ventas a distancia de bienes importados de países o territorios terceros al que podrán acogerse, directamente o a través de un intermediario establecido en la Comunidad, en determinadas condiciones, los empresarios o profesionales que realicen ventas a distancia de bienes importados de países o territorios terceros en envíos cuyo valor intrínseco no exceda de 150 euros, a excepción de los productos objeto de impuestos especiales.　

For more information:

https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Campanas/IVA_y_comercio_electronico/IVA_y_comercio_electronico.shtml

Real Decreto-ley 7/2021, de 27 de abril,, se abre en ventana nueva

de transposición de directivas de la Unión Europea en las materias de competencia, prevención del blanqueo de capitales, entidades de crédito, telecomunicaciones, medidas tributarias, prevención y reparación de daños medioambientales, desplazamiento de trabajadores en la prestación de servicios transnacionales y defensa de los consumidores.