VAT rules relating to taxable persons who facilitate distance sales of imported goods

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Tuairimí a glacadh on 13/12/2023 - Bureau decision date: 13/06/2023
Reference
ECO/624-EESC-2023-03252
Opinion Type
Mandatory
Referral
COM(2023) 262 final 2023/0158 CNS
Official Journal
OJ , 5.3.2024, p.
Rapporteur
Reet TEDER
Employers - GR I
Estonia
Plenary session number
583
-
Customs

Key points

The EESC:

  • welcomes and supports the Commission's proposal and its objective to reduce the compliance burden for taxable persons by removing multiple registration obligations;
  • supports removing the current EUR 150 One-Stop Shop (IOSS) threshold, considering it fully in line with the goal to have one single VAT registration in the EU, simplifying the process effectively and substantially reducing red tape and compliance costs;
  • backs the Commission's proposal to extend the deemed supplier rule (Article 14(a)) to all distance sales of imported goods – including those above a value of EUR 150 – that are facilitated by an electronic interface;
  • appreciates the fact that the proposed reform strengthens the fight against VAT fraud, focusing at the same time on compliance efforts in smaller marketplaces and for taxable persons who can be considered to be well aware of VAT rules, and therefore bound to VAT compliance.

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