{"id":3525,"date":"2020-07-20T00:00:00","date_gmt":"2020-07-20T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/e-commerce-vat-treatment-changes-postponed-until-july-2021\/"},"modified":"2020-07-20T00:00:00","modified_gmt":"2020-07-20T00:00:00","slug":"e-commerce-vat-treatment-changes-postponed-until-july-2021","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/news\/e-commerce-vat-treatment-changes-postponed-until-july-2021\/","title":{"rendered":"E-commerce VAT treatment changes postponed until July 2021"},"content":{"rendered":"
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As of 1 January 2021, significant changes on imposing VAT to e-commerce transactions had to become effective. The legislator has already drafted amendments to the Value Added Tax Law[1]<\/a>. However, on 8 May 2020, the European Commission suggested postponing implementation of the planned amendments until 1 July 2021 due to COVID-19, for the EU Member States and e-merchants to have more time to get ready for the change. <\/p>\n

The goal of the changes is to modernise and simplify VAT conditions for e-merchants who sell goods and\/or services internationally to final consumers and to ensure that VAT imposed on these transactions is paid in the EU Member State where the customer is located. <\/p>\n

The current VAT special scheme (Mini One Stop Shop (MOSS)) is applicable to electronic communication, broadcasting and electronically provided services that are provided to individuals only. As a result of the planned changes, the Mini One Stop Shop (MOSS) scheme is changed to One Stop Shop (OSS) scheme and its application is extended referring it to the following transactions, to: <\/div>\n