- Rules introduced in connection to the threshold for determining the place of performance in the case of supplies of intra-Community distance sales of goods and supplies of telecommunications services, radio and television broadcasting services and electronically supplied services. From 01.07.2021 the threshold will be a total of 10,000 Euro for the calendar year for all EU Member States.
- Deliveries facilitated by a person operating an electronic interface, different from the supplier and the recipient. In this type of supply, the person who manages the interface is also considered the recipient (for this supply a zero rate under Art. 35a VAT applies) and supplier of this product.
- The scope of supplies falling within the Union regime is also extended to intra-Community distance sales of goods or certain domestic distance sales of goods. By expanding the scope of supplies, individuals will now be able to declare and pay VAT in only one Member State, regardless of where the tax is due.
- Introduction of a new regime for distance selling of goods imported from third countries or territories which may be applied to goods in the form of consignments with an intrinsic value not exceeding the lev equivalent of 150 Euro, with the exception of goods subject to excise duty when they are imported into any Member State, and regardless of the Member State for which they are intended.
- Introduction of a new regime for declaring and deferred payment of import tax which can be applied by persons who are not registered for the application of the regime of distance sales of goods imported from third countries or territories in the form of consignments with own value, not exceeding the BGN equivalent of 150 Euro.
Source: eurofast.eu
