Please use this identifier to cite or link to this item:

http://hdl.handle.net/10609/68625
Title: New EU e-commerce VAT regulations
Author: Delgado García, Ana María  
Oliver Cuello, Rafael
Keywords: taxation
VAT
e-commerce
localisation
services
Issue Date: 2-Jun-2015
Published in: 2015;20
Abstract: Law 28/2014 of 27 November amending Law 37/1992 of 28 December on value added tax introduces new rules for the location of telecommunication services, radio and television broadcasting and electronically supplied services. As of 1 January 2015, according to the localisation rules added to Council Directive 2006/112/EC by Council Directive 2008/8/EC of 12 February 2008, when these services are rendered to an end consumer, they should be taxed on the place where the recipient is established, has his or her domicile or habitual residence, regardless of where the supplier has established his business. These new VAT location rules are accompanied by two new special VAT schemes, which are optional and allow taxpayers to pay the tax owed for the provision of such services through a single point of electronic contact for VAT declaration in the EU member state in which they are identified, which exonerates them from having to register in each member state in which they conduct operations. Furthermore, EU regulations that develop the VAT Directive in this respect and are directly applicable in each Member State should be taken into account: Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 and Council Regulation (EU) No 967/2012 of 9 October 2012.
Description: Peer-reviewed
Language: English
URI: http://hdl.handle.net/10609/68625
Appears in Collections:2015, no. 19
Articles

Share:
Export:
Files in This Item:
File Description SizeFormat 
2586-10857-1-PB.pdfspanish version328.58 kBAdobe PDFView/Open

This item is licensed under a Creative Commons License Creative Commons