Parece ser que ya no hará falta registrarse en CADA PAÍS intracomunitario se puede declarar todo desde hacienda. con los nuevos mecanismos que entrarían en vigor proximamente.

Fuente: AEAT y Europa.eu :: Modernising VAT for cross-border e-commerce

Se ha publicado un nuevo banner dentro del portal del IVA que reúne toda la información acerca de los nuevos regímenes especiales de ventanilla única previstos en la Directiva IVA. Estos regímenes entrarán en vigor a partir del 1 de julio de 2021 , siendo de aplicación optativa a las prestaciones de servicios, ventas a distancia de bienes y determinadas entregas interiores efectuadas en el ámbito del comercio electrónico.

El portal recoge la normativa aplicable, guías y una relación de preguntas frecuentes, ampliando su contenido a medida que sea aprobada la normativa nacional de trasposición.

IVA y Comercio electrónico

Programa MOSS

The VAT e-commerce package and implementation calendar

The VAT e-commerce package will be implemented gradually. Below is an overview of the key-dates:

In 2019

(see details on the MOSS portal)

• Introduction of two thresholds to simplify VAT obligations for microbusinesses and SMEs. First, an annual turnover threshold of EUR 10 000 for intra-EU cross-border supplies of telecommunications, broadcasting and electronic (TBE) services. Up to EUR 10 000 TBE supplies remain subject to the VAT rules of the Member State of the supplier. Second, an annual turnover threshold of EUR 100 000 up to
  which the vendor must only keep one piece of evidence (instead of two) to identify the Member State of the customer.
• For invoicing, the rules of the EU country of identification of the supplier are now applicable instead of the rules of the Member States of consumption (i.e. of the customer).
• Close a gap in the current MOSS: a business not established in the EU but having a VAT registration in the EU (e.g. for occasional transactions) can make use of the non-Union scheme (i.e. the scheme for taxable persons not established in the EU).
• Some improvements of the current MOSS entered into force on 1 January 2019, in particular those not having any IT impact.

In 2021

The extension of the MOSS and the special provisions concerning the obligations of electronic interfaces will enter into force on 1 July 2021 as IT systems need to be adapted or developed.

• Businesses operating electronic interfaces such as marketplaces or platforms will, in certain situations, be deemed for VAT purposes to be the supplier of goods sold to customers in the EU by companies using the marketplace or platform. Consequently, they will have to collect and pay the VAT on these sales.
• Building on the success of the MOSS for TBE services, this concept will be extended and turned into a OSS:
  • The non-Union scheme for supplies of TBE services by taxable persons not established in the EU will be extended to all types of cross-border services to final consumers in the EU;
  • The Union scheme for intra-EU supplies of TBE services will be extended to all types of B2C services as well as to intra-EU distance sales of goods and certain domestic supplies facilitated by electronic interfaces. The extension to intra-EU distance sales of goods goes hand in hand with the abolition of the current distance sales threshold, in line with the commitment to apply the destination principle for VAT;
  • An import scheme will be created covering distance sales of goods imported from third territories or third countries to customers in the EU up to a value of EUR 150.

Unlike today, when the import scheme is used, the seller will charge and collect the VAT at the point of sale to EU customers and declare and pay that VAT globally to the Member State of identification in the IOSS. These goods will then benefit from a VAT exemption upon importation, allowing a fast release at customs.

The introduction of the import scheme goes hand in hand with the abolition of the current VAT exemption for goods in small consignment of a value of up to EUR 22. This is also in line with the commitment to apply the destination principle for VAT.

• Where the IOSS is not used, a second simplification mechanism will be available for imports. Import VAT will be collected from customers by the customs declarant (e.g. postal operator, courier firm, customs agents) which will pay it to the customs authorities via a monthly payment.

Who will benefit from this proposal?

• Businesses will benefit from a substantial reduction in cross-border VAT compliance costs. This will facilitate greater cross-border trade.
• EU businesses will be able to compete on equal footing with non-EU businesses that are not charging VAT.
• Member States will gain through an increase in VAT revenues of EUR 7 billion annually.