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Do I need a VAT fiscal representative after Brexit?

Following the UK leaving the EU VAT regime from 1 January 2021, UK e-commerce sellers or B2B supply chain operators may have the obligation to appoint VAT Fiscal Representatives for their non-resident...Continued

EU customs changes with ecommerce VAT package

EU customs for ecommerce is changing on 1 July 2021. This is based on the EU introducing a range of VAT measures for ecommerce sellers and marketplaces from 1 July 2021. These include: One-Stop-Shop (...Continued

EU DAC 7 – digital marketplace VAT reporting 2023

The European Council has approved new rules on data sharing between member states tax authorities of VAT transaction data provided by online digital platforms. The new measures, ‘DAC 7’ will come into...Continued

EU ecommerce package OSS for B2C services and events

The European Union’s VAT ecommerce package – effective 1 July 2021 - includes the right for providers of services and events organisers to consumers, B2C, to report their pan-EU sales in the new One-S...Continued

Don’t get your Brexit commodity codes wrong

If you want to continue selling goods cross-border between the UK and EU after 31 December 2020, you will have to learn about commodity codes. If you cannot accurately match your goods to the right co...Continued

EU 2021 IOSS VAT Intermediary

The EU will reform VAT on e-commerce on 1 July 2021 in its e-commerce VAT package. This will include a new pan-EU import VAT return, Import One-Stop-Shop IOSS return. Non-EU businesses will have to ap...Continued

UK-EU export declarations after Brexit

As the UK has now left the EU VAT and Customs Union, export declarations are now required for goods moving between the two. Only resident businesses may make export declarations – meaning you may requ...Continued

Brexit VAT & import duties refund on returns or own goods

Following the UK’s exit from the EU from 1 Jan 2021, many e-commerce businesses are struggling with the cost of import VAT, customs duties or excise duty on goods returned by customers. However, it i...Continued

EU ecommerce VAT package – Special Arrangement import VAT

The EU 27-member state will reform and simplify B2C cross-border VAT with its ecommerce package on 1 July 2021. This will include a Special Arrangements scheme which enables sellers or deemed supplier...Continued

EU July 2021 ending €22 import VAT exemption; new Import OSS return

From 1 July 2021 and all EU imports will be subject to VAT. Sellers and facilitating marketplaces can collect import VAT on import consignments valued upto €150. Or they may use the new Special Arrang...Continued