Directive (EU) 2017/2455 amends Directive 2009/132 / EC by deleting Title IV thereof on imports of negligible value.
Thus, with effect from 1 July 2021, it eliminates the VAT exemption on imports of small consignments (up to a maximum of EUR 22). In addition, the directive extends the current EU one-stop shop to cover distance sales of goods, both inside the EU and from non-EU countries.
• The categories mainly affected by these legislative changes are: online stores; other taxable persons selling to end customers, EU natural persons, both intra-community and imported goods; companies that provide electronic platforms such as a marketplace, a portal or other similar means that facilitate the delivery of goods to consumers (individuals) in the EU; postal operators dealing with imports and deliveries to consumers (individuals) in the EU.
• Introduction of IOSS (Import One Stop Shop): The one-stop shop (MOSS) system that allows providers of telecommunications, broadcasting and television services and electronically supplied services (TBE) to register for VAT purposes in a state and declare in that Member State the VAT due in other Member States, will be extended to other B2C services, to intra-community distance goods sales, as well as to certain domestic supplies of goods, resulting larger unique office (One Stop Shop - OSS).
• Elimination of EUR 35,000 / 100,000 thresholds: There will be a single limit of EUR 10,000 for distance goods deliveries valid at EU level (cumulated in all Member States), which will replace the current limit, which differs depending on the Member State of destination. If this limit is exceeded, the place of goods delivery is in the Member State of destination, so that the supplier of the goods is obliged to collect VAT according to the rate applicable in that Member State of the customer.
• Elimination of the VAT exemption on imports of small batches with a value of up to EUR 22. This means that all goods imported into the EU will be subject to VAT.
• A new special regime called the Import One Stop Shop (IOSS) will be created for the distance sales of goods imported from third territories or third countries with an intrinsic value not exceeding EUR 150.
• Special rules whereby a company that facilitates deliveries, using an online electronic interface, is considered, for VAT purposes, to have received and supplied the goods itself ('alleged supplier').
• New record-keeping requirements for businesses that facilitate the delivery of goods and the provision of services through the use of an electronic interface, including where the electronic interface is not a presumed supplier.
• The elimination of the invoice for intra-community distance sales of goods will also be a simplification for businesses.
