25/06/2021

New Rules for Electronic Commerce

Due to the pandemic, the European Commission decided to postpone until July 1, 2021, the entry into force of the new rules of the VAT Regime on Intra-Community Transactions and the complementary legislation relating to this tax, in the context of electronic commerce. Diploma already published in Diário da República and that initially should have entered into force at the beginning of this year.

This measure allows Member States more time to adapt the IT systems necessary. The ultimate goal remains, the national application of the new VAT rules for e-commerce.

1. Who is the change in VAT applied to distance sales and e-commerce intended for?

They cover all EU and non-EU companies that sell goods and services online to European individuals, regardless of the sales channel:
- Exclusive WEB sites;
- Market-Places (Amazon, Ebay, AliExpress, Fnac, etc…) ;
- Social Networks (Facebook, Instagram, Snapchat, Twitter, etc…).


2. Objective: prevent double taxation

For most operations, VAT on sales to final consumers is now taxed in the Member State of destination, that is, invoices issued by the Portuguese TIN taxable person to a consumer will have to refer to the current VAT rate of the country of destination of the goods.

Small businesses - micro or start-ups - headquartered in a certain member state, but making occasional sales to other markets, will not have to declare VAT in those countries.

This VAT due will be paid to the tax administration of your country, which will then send it to the respective member state.

However, the total value of sales per year cannot exceed 10,000 euros.


3. VAT One Stop Shop

Companies operating in e-commerce will no longer have to register in each member state that is a recipient market for their products.

If they join the VAT one-stop shop, it will be there that they will register and deal with all the tax reporting and tax obligations assigned to them.

This means, for example, that companies supplying goods imported from third countries to European customers are now obliged to submit a single VAT declaration for all distance sales.


4. And who does not join the Balcão Único do IVA?

Traders from third countries who do not opt ​​for the Balcão Único regime can use a special regime for charging VAT on imports.

In this case, VAT will be charged to customers by the customs declarant, who will then pay the customs authorities.

The advantage of this system is that it is no longer necessary to pay import VAT directly at the border.

Remittances that do not exceed 150 euros benefit from a special regime.


5. VAT exemption for low value shipments

Remittances with a value equal to or less than 22 euros, coming from third countries and having a European Union country as their final destination, were exempt from VAT.

With the new legislation, VAT will be charged on these operations.


6. Entry into force

The new distance selling regime (B2C) will come into force on 07/01-2021.

Finally, it is important to mention that this legislation was subject to successive postponements, so the possibility of being postponed again until the end of 2021 cannot be ruled out.

E-commerce VAt EU Electronic Transactions

More News

21/11/2016

[Pt] Faturação - Arbitragem

[Pt] Sabe que as empresas fornecedoras e serviços a "pessoas singulares" estão obrigadas a informá-los quais as entidades a que podem recorrer em caso de litígio? Conheça o que terá de fazer para cumprir o disposto na legislação.


12/10/2016

[Pt] Certificação de PME

A Certificação PME é um processo gerido pelo IAPMEI e realizado por via eletrónica que permite a atribuição do estatuto de micro, pequena ou média empresa. Vantagens para as empresas na obtenção de estatuto.


01/04/2016

[Pt] Relatório Único– novos prazos

Informamos que o prazo para a entrega do Relatório Único, para dados referentes a 2015, sofreu um adiamento, pelo que, efetuar-se-á entre 31 de março e 30 de abril de 2016.


Find Us

Rua de Pedrouços, 37 – Armazém 5, 1º andar - Sala Padrão
1400-285 Lisboa
38.696566, -9.220794
+351 21 361 61 20
info@steam.pt

Edifício Clube Náutico, Senhora Santana
7580-309 Alcácer do Sal
38.369226, -8.511614
+351 265 098 350
info@steam.pt

Do you need help?

+351 213 616 120

Or leave your number and we will be in touch as soon as possible.
Service available , weekdays 10h - 18h
Sent with sucess. We will be in touch soon.
An error has occured. Please try again.

Didn't find what you are looking for?

Contact us to find a unique solution.

Contacts

Rua de Pedrouços, 37 – Armazém 5, 1º andar - Sala Padrão
1400-285 Lisboa
38.696566, -9.220794

+351 21 361 61 20
info@steam.pt

Edifício Clube Náutico, Senhora Santana
7580-309 Alcácer do Sal
38.369226, -8.511614

+351 265 098 350
info@steam.pt

Sent with sucess. We will be in touch soon.

An error has occured. Please try again.