Distance Selling
Accounting services – consulting, accounting, tax declaration of Distance Selling. The latest change from 01.07.2021 to the VAT regulations for Commerce requires professional and competent handling of company finances for transactions in the EU and third countries. In short, all supplies of goods or services within the EU, intra-Community acquisitions of goods – supplies of goods sent or transported from the territory of one EU country to the territory of another, as well as the import of goods into the EU from countries outside it are taxed VAT.
VAT Regulations Ecommerce
From 1 July 2021, a number of amendments to Directive 2006/112/EC (the VAT Directive) will start to apply affecting the VAT rules applicable to cross-border business-to-consumer (B2C) e-commerce activities. The Council adopted these rules by Directive 2017/2455 in December 2017 and Directive 2019/1995 in November 2019 (VAT e-commerce Directives).
Specifics and peculiarities when issuing invoices for distance selling of goods – Consultations and presentation of ready-made solutions.
Consultation and Accounting Services Distance selling of goods.
Consultation and Accounting Services for electronically supplied services.
VAT Services for Ecommerce
- Monitoring VAT thresholds;
- VAT Registration for OSS;
- Preparing VAT filings for OSS;
- VAT correction declared VAT fillings OSS;
- Voluntary VAT registration art. 97a VAT Act for Ecommerce;
- Bookkeeping revenue invoices after registration in OSS;
- Advice on selling goods to the EU including distance selling VAT;
VAT rules from 1 July 2021 to Cross-border VAT e-commerce.
From 1 July 2021, the VAT rules on cross-border business-to-consumer (B2C) e-commerce activities changed. The rationale for these changes is to overcome the barriers to cross-border online sales and address challenges arising from the VAT regimes for distance sales of goods and for the importation of low value consignments.
The Non-Union OSS is reserved for Sellers based outside the EU, for all supplies of services provided to customers in the EU.
The Union-OSS is meant for EU-based sellers, for goods shipped within the EU and all supplies of services to customers in the EU and Sellers based outside the EU, only for goods shipped within the EU.
Import One Stop Shop (IOSS) is scheme, more commonly referred to as the import scheme, allows suppliers32 selling goods dispatched or transported from a third country or third territory to customers in the EU, to collect VAT on distance sales of imported low value goods from the customer and to declare and pay this VAT via the Import One Stop Shop (IOSS). If the IOSS is used, the importation (release for free circulation) of low value goods into the EU is exempt from VAT. VAT is paid as part of the purchase price by the customer.