- On February 18, 2021, the European Commission published the DRAFT version of the ”Detailed implementing rules for the VAT e-commerce trade” (LINK)
- The Draft Act is open for public consultation between February 18, 2021 and March 18, 2021
- This Draft Implementing Regulation is amending Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 (see LINK) laying down detailed rules for the application of Council Regulation (EU) No. 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods, was published in the Official Journal of the European Union.
- What is the Commission Regulation (EU) 904/2010?
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It sets out procedures allowing EU countries’ authorities to work together and share information on value added tax (VAT) and to combat VAT fraud. It thus ensures that:
- VAT is assessed and applied correctly;
- VAT fraud is detected and prevented;
- VAT revenue is protected.
- With regard to the special scheme for charging value added tax for non-established taxable persons providing telecommunications, broadcasting or electronically supplied services to non-taxable persons has been enlarged to cover all services and distance sales of goods made to non-taxable persons. Commission Regulation (EU) 904/2010 has been amended accordingly and lays down rules to audit transactions recorded on these special schemes.
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- Text of Commission Regulation (EU) 904/2010:
- The latest available consolidated version is a version applicable January 1, 2020: Consolidated version per Jan 1, 2020
- This version has to be read together with ”Changes to Council Regulation (EU) No904/2010 on administrative cooperation and combating fraud in the field of VAT: Council Regulation (EU) 2017/2454 (Administrative Cooperation Regulation)”
