TFL Vsebine / Revija SIR*IUS

Value added tax in case of sales via electronic marketplaces

Za spletno prodajo blaga na daljavo in e-storitve bodo od julija 2021 veljala nekatera nova pravila. Pragi za obvezno identifikacijo za prodajo blaga na daljavo v EU končnim potrošnikom bodo ukinjeni, določen pa bo nov enotni prag 10.000 EUR prometa za celoten EU, ki bo obsegal tako dobavo blaga kot e-storitve. Če bodo zavezanci prag presegli, bodo lahko DDV namembne države plačevali z redno identifikacijo za DDV ali v sistemu »vse na enem mestu« (VEM). Novost bo tudi uvedba sistema uvozni VEM, ki bo omogočal, da bodo zavezanci, ki blago prodajajo na daljavo končnim potrošnikom v EU-ju v vrednosti do 150 EUR, blago pa je kupcem dobavljeno neposredno iz tretje države, obračunali DDV namembne države po sistemu uvozni VEM, v tem primeru pa bo uvoz oproščen DDV-ja. Oprostitev uvoznega DDV-ja za pošiljke do 22 EUR bo ukinjena.

With regard to online distance selling of goods and e-services, new rules will be in place from July 2021. The thresholds for mandatory identification for distance selling of goods in the EU to final consumers will be abolished, and a new uniform threshold of 10,000 EUR in turnover for the whole of the EU will be set, covering both supplies of goods and e-services. If taxable persons exceed the threshold, they will be able to pay VAT to the country of destination through regular VAT identification, or through the one-stop shop (OSS) system. Another novelty will be the introduction of the Import OSS, which will enable taxpayers who do distance selling of goods to consumers in the EU in the amount of up to 150 EUR to charge the VAT of the destination country if the goods are delivered directly to customers from a third country. In this case, the importation will be exempt from VAT. The import VAT exemption for consignments up to 22 EUR will be abolished.