DT Academy Flyer e-commerceDeloitte Academy virtual seminar on “VAT – e-Commerce package”.
As from 1 July 2021, all B2C supplies of goods to customers in the EU
should in principle be taxed at destination. Their origin, whether it is
EU or non-EU, will no longer be relevant. This is a major change for
how e-commerce is taxed going forward.
For goods coming from outside the EU, the current import exemption
for low value goods (intrinsic value below EUR 22) will cease to exist.
For supplies within the EU, the distance sales regime is replaced by
an obligation to apply VAT in the country of the customer as of the
moment your cross-border B2C sales exceed 10,000 EUR.
VAT reporting under these new rules will be simplified through the
use of different ‘One Stop Shop’ reporting systems to declare all
cross-border B2C sales through a tax portal in one Member State. The
new ‘One Stop Shop’ system will also include B2C services where the
place of supply is in another EU Member State, including PTE services
that are currently reportable under the “Mini One Stop Shop”. A
specific role is foreseen for online marketplaces or platforms that will
in certain situations be liable for VAT on B2C sales which they
The seminar will be delivered in Greek.
Attached you may find a brochure with more details regarding the virtual seminar’s content and its objectives for your information.
Who should attend the course?
The virtual seminar is addressed to Chief Executive Officers, Chief Financial Controllers, Finance Directors, Finance Managers, Financial Auditors and Accountants.