In the EU Commission’s view, the existing rules for e-commerce are too complex and are therefore to be simplified. It proposes abolishing the threshold for distance sales and to instead extend the scope of the application of the Mini-One-Stop-Shop. Accompanying amendments applying to distance sales from third countries to the EU are planned, including VAT exemption for imports up to the value of EUR 150. Meanwhile, VAT exemption for the importation of small consignments (EUR 22), is to be abolished. Furthermore, simplifications for both distance sales and electronically rendered supplies of services are to be implemented, particularly a minimis threshold. Last but not least, the reduced VAT rate should be applicable for the supply of e-books.

Some legislative amendments, which primarily apply to the formal law but will also impact on VAT, will enter into force by the turn of the year. The threshold for invoices for small amounts will be increased from EUR 150 to EUR 200. A shortened retention period of delivery notes is also planned. Whether the latter will be implemented is not yet clear, due to the reluctance of the German Federal Council. The deadline for filing annual VAT returns will be extended until 31 July of the following year, for tax consulted businesses, until the end of February of the second following year. Accompanying this, penalties for late filing will be tightened

BULGARIA demands security deposit for fuel supplies +++ FRANCE eliminates prefinancing of import VAT +++ ITALY plans voluntary self-disclosure and offers invoices to be issued by the authorities +++ THE NETHERLANDS plans simplification on VAT refunds due to bad debt +++ POLAND requires security deposit for VAT registrations +++ ROMANIA reduces standard tax rate +++ SLOVAKIA pays interest input VAT refunds +++ CZECH REPUBLIC regulates input VAT correction in the case of insolvency +++ HUNGARY grants EKAER simplification for AEO