A second package of measures provide for in Directive / will apply (it has been transposed. That introduces important modifications in the field of taxation of the supplies of goods and services that. Generally contract over the Internet and other electronic means by Community end consumers. Sent or provide by businessmen or professionals from another Member State or a country or third territory. Principle of taxation at destination with a general nature These operations are subject to VAT in the Member State of arrival of the goods or of establishment of the recipient (principle of taxation at destination). Establishing the single window system as the standard procedure. The management of VAT in electronic commerce.

This seeks to simplify the VAT system

The complexity and growth of the electronic market in recent years. II.-Exception from the principle of taxation at destination: Threshold of up to. Euros per year However, in order to reduce the administrative and tax burdens for micro-enterprises establish in a single Member State that Japan WhatsApp Number Data occasionally make deliveries of goods or provide services to final consumers establish in other Member States and that in accordance with the previous principle would have to pay taxes In the Member State of consumption. A common threshold has been establish at Community level of up to. Euros per year, so that, as long as this amount is not exceede. Intra-Community distance sales of goods and the provision of telecommunications, broadcasting services and television.

New management measure for electronic commerce through

The owners of the digital interfaces are considered as if they were the “real” suppliers, or in other words. It will be understood that the businessmen or professionals who own a digital interface have Mexico WhatsApp Number List received and delivered the goods in their own name. This means that for VAT purposes you will be deemed to have purchased the goods from the underlying supplier and subsequently sold them to the customer. Now, to avoid unwanted double taxation. The delivery of the good that is understood to be made by the supplier to the owner of the interface will be exempt from VAT and will not limit the right to deduct the VAT incurred by those who carry it out.