Update following public consultation
This publication updates and supplements the comments that were the subject of a public consultation from August 13 to October 13, 2021, taking into account the feedback received.
Details are provided in particular on the assessment of the threshold of € 10,000 in article 259 D of the General Tax Code (CGI) below which an operator is authorized to subject the transactions concerned to VAT in the Member State of departure of the shipment or transport of the goods in the case of intra-Community distance sales of goods or in its Member State of establishment in the case of the provision of services mentioned in 10 °, 11 ° and 12 ° of article 259 B of the CGI .
The possibility is also specified for operators who carry out both distance sales of goods eligible for the profit margin regime of article 297 A of the CGI and distance sales of new goods eligible for the regime of article 298. sexdecies G of the CGI to benefit concomitantly from the two regimes.
Finally, the mechanisms of limited liability and presumption on the status of taxable person from which the facilitator taxable persons benefit pursuant to Articles 5c and 5d of Implementing Regulation (EU) 2019/2026 of the Council of 21 November 2019 amending Implementing Regulation (EU) No 282/2011 with regard to the supply of goods or the provision of services facilitated by electronic interfaces and the special regimes applicable to taxable persons who provide services to non-taxable persons and carry out distance sales of goods and certain domestic deliveries of goods .
Source:
