VAT reform

One Stop Shop, VAT reform & e-commerce 2021

Check the rules on e-commerce, dropshipping & marketplaces since the VAT reform of July 1st 2021, and choose whether you want to use the One Stop Shop or not.

Electronic invoicing – The Schedule is Maintained in France

Three weeks ago, the French newspaper Challenges mentioned a delay, or even a cancellation, of electronic invoicing in France. On May 31, 2024, during the latest meeting held by the National Forum on Electronic Invoicing, the AIFE confirmed the maintenance of the implementation schedule for the reform, the availability of a public platform (the PPF),...

Country Briefs France E-invoicing VAT reform

31 May 2024

Electronic invoicing – EU and US support e-invoicing compatibility

In a joint declaration signed in April, the U.S Trade and Technology Council and the European Union pledged to cooperate on electronic invoicing, and in particular to ensure interoperability between systems set up in the U.S. and by member states. Certain parts of the data structure should be standardized, while there should be room for...

Country Briefs European Union France United States E-invoicing VAT reform

24 April 2024

Electronic invoicing – Postponement to be understood as a latest date

The dedicated group FNFE-MPE organized a day dedicated to electronic invoicing on March 7, 2024. Postponing the reform was at the heart of the debate. The obligation to issue invoices in electronic format will ultimately be implemented in two waves: 2026 for large companies and ETIs – 2027 for smaller companies. Basic franchise companies will...

Country Briefs European Union France E-invoicing VAT reform

12 March 2024

France – Electronic invoicing postponed in France

The implementation date of the e-invoicing reform initally planned on July 1st, 2024 has been postponed in France. The new date will be communicated in the work to adopt the Finance Act for 2024.

Country Briefs France E-invoicing VAT reform

14 August 2023

VAT and e-commerce: thresholds applicable until 1st July 2021 in Europe

Check the distance selling thresholds that trigger VAT obligations in each European country.

European Union VAT Across Europe E-Commerce VAT reform VAT thresholds 21 September 2020

France – Reform of the VAT margin mechanism for works of art

Directive 2022/542 of April 5, 2022 made it impossible to combine a reduced VAT rate on purchase with the application of a margin VAT mechanism on resale. France, which until now has allowed a 5.5% VAT rate on the purchase and a VAT margin mechanism on the resale of works of art, is obliged to...

Country Briefs France Art work Import Export VAT rates VAT reform

10 July 2023

European Union – EU finance ministers reach agreement on VAT rate reform

Following the European Commission’s 2018 proposal to reform VAT rates an agreement was reached between EU finance ministers regarding the update of VAT rate rules. Three measures emerge from this agreement: 1° Updating the list of goods and services to which all Member States may apply reduced VAT rates: In particular,...

Country Briefs European Union VAT Exemption VAT rates VAT reform

8 December 2021

France – Electronic Invoicing Reform Postponed

Since 1st January 2020, all suppliers or subcontractors eligible for direct payment of contracts with the French State, local authorities and institutions (B2G) must send their invoices in electronic form. The 2020 Finance Act has provided for an extension to electronic invoicing regulations for business-to-business (B2B) transactions. The entry into force of these measures, initially...

Country Briefs France E-invoicing VAT reform

17 September 2021

France – Tax doctrine updates following the One Stop Shop reform

On August 13th 2021, the French tax authorities updated the Official Public Finance Bulletin (BOFIP) to reflect the changes brought about by the One Stop Shop reform, which came into effect on July 1st 2021. This update provides practical clarifications on implementing the reform as well as details and specific local regulations. For more information...

Country Briefs France Distance Selling E-Commerce Marketplaces One-Stop-Shop VAT reform

18 August 2021

Portugal – Portugal incorporates the One Stop Shop into legislation

Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority (autoridade tributária e aduaneira) has issued a series of circular letters: Ofício Circulado N.º: 30238 2021-06-25 : regarding regulations for e-commerce and distance selling; Ofício...

Country Briefs Portugal Distance Selling E-Commerce One-Stop-Shop VAT reform

20 July 2021

Greece – Greece publishes guides on the One Stop Shop reform (OSS and IOSS)

Following the One Stop Shop reform that came into force on 1st July 2021, impacting the various players in the e-commerce chain, (e-sellers, marketplaces, dropshippers, etc.), the Greek tax authorities (AADE) have recently published guides and notes on the One Stop Shop on its website. The guide provides an overview of how the platform works...

Country Briefs Greece Distance Selling E-Commerce One-Stop-Shop VAT reform

16 July 2021

Ireland – Ireland updates its VAT guide following the reform of the One Stop Shop (OSS and IOSS)

Following the One Stop Shop reform which came into force on 1st July 2021, impacting the various players in the e-commerce chain (e-sellers, marketplaces, dropshippers etc), Ireland has updated its VAT guide to reflect these changes. For more information you can read our blog on the One Stop Shop reform and the new regulations for...

Country Briefs Ireland E-Commerce One-Stop-Shop VAT reform

3 July 2021

Croatia – The One-Stop-Shop is Open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,...

Country Briefs Croatia Distance Selling Dropshipping One-Stop-Shop VAT reform

16 May 2021

One Stop Shop, VAT reform & e-commerce 2021

Electronic invoicing – The Schedule is Maintained in France

Electronic invoicing – EU and US support e-invoicing compatibility

Electronic invoicing – Postponement to be understood as a latest date

France – Electronic invoicing postponed in France

VAT and e-commerce: thresholds applicable until 1st July 2021 in Europe

France – Reform of the VAT margin mechanism for works of art

European Union – EU finance ministers reach agreement on VAT rate reform

France – Electronic Invoicing Reform Postponed

France – Tax doctrine updates following the One Stop Shop reform

Portugal – Portugal incorporates the One Stop Shop into legislation

Greece – Greece publishes guides on the One Stop Shop reform (OSS and IOSS)

Ireland – Ireland updates its VAT guide following the reform of the One Stop Shop (OSS and IOSS)

Croatia – The One-Stop-Shop is Open

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