On 1 July 2021 the new VAT e-commerce rules came into force under which VAT due on B2C-cross-border supplies of goods can be reported in a single Member State. Despite the fact that the implementation of the new rules went quite smoothly overall, some technical difficulties – including double taxation in case of imports and use of the IOSS VAT return – have risen. In this article we elaborate on the issue of double taxation under the IOSS and -even more important- a recently proposed solution to solve the issue. If your business is using the IOSS to comply with VAT-ecommerce obligations on distance sales of imported goods this solution may apply to you.
Source BDO
Latest Posts in "European Union"
- ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses
- EU Abolishes the EUR 150 Customs Duty Exemption for Low‑Value Imports
- Abolition of the customs duty exemption for small consignments under EUR 150: what does this mean for e-commerce?
- Agenda of the ECJ/General Court VAT cases – 8 Judgments, 1 AG Opinion and 2 Hearings till March 18, 2026
- New ECG Case T-96/26 (TellusTax Advisory) – No details known yet
