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Umsatzsteuer Newsletter 45/2024
VAT in the Digital Age (Part 2): Single VAT Registration and its practical consequences in eCommerce
Dieser Newsletter behandelt die Neuregelungen im Rahmen der Reform „VAT in the Digital Age“, die der E-Commerce-Branche zugutekommen sollen. Mit den Neuregelungen in diesem Bereich soll sich für viele Unternehmer, auch gerade für Onlinehändler, die Anzahl der notwendigen Registrierungen im EU-Ausland reduzieren. Als Voraussetzung hierfür wird vor allem eine deutliche Erweiterung der One-Stop-Shop-Verfahren angestrebt. Die Neuregelungen werden zeitlich in zwei Schritten eingeführt – zum 01.01.2027 und zum 01.07.2028. Ob davon alle Beteiligten profitieren können, bleibt abzuwarten.
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Umsatzsteuer Newsletter 44/2024
VAT in the Digital Age (Part 1): New deemed reseller models for digital platforms
The ECOFIN Council approved the amendment to the EU VAT Directive as part of the ‘VAT in the Digital Age’ initiative. This means that the amendments provided for in the compromise proposal of 30 October 2024 will now enter into force. The amendments to the EU VAT Directive are going to extend the existing deemed reseller model for online marketplaces. Moreover, deemed reseller models are going to apply to digital platforms which facilitate short-term accommodation rental or passenger transport. In this newsletter, we would like to inform you about relevant details.
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Umsatzsteuer Newsletter 43/2024
VAT in the Digital Age – Approval in EU Council
The EU is paving the way for VAT into the digital future. The proposal for a directive to comprehensively amend the EU VAT Directive ‘with regard to VAT rules for the digital age’ was unanimously adopted today, 5 November 2024. It contains regulations for the platform economy, regarding reporting obligations and electronic invoicing as well as for a single EU VAT registration. In this newsletter, we would first like to give you a brief overview. Over the next few days, we will inform you in detail about the various changes in further newsletters.
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