VAT and E-commerce: the one-stop shop for VAT

Since July 1^st, 2021, businesses conducting sales or service transactions within the European Union to non-taxable persons (including individuals) have the option to use the new single electronic portal for declaring and paying VAT.

Affected businesses can opt for a special scheme to settle the tax due in various EU member states. This system allows businesses to fulfill all their obligations (identification, declaration, and payment) electronically through a single electronic portal.

Under articles 298 sexdecies F to 298 sexdecies I, three regimes of the single electronic portal coexist:

– Non-EU regime: applicable to all services provided to non-taxable persons by taxable persons not established in the European Union
– EU regime: applicable to intracommunity distance sales of goods, deliveries of goods made in an EU member state by taxable persons not established in the EU through platforms, and all services provided to non-taxable persons by taxable persons established in an EU member state other than the member state of consumption
– A regime applicable to distance sales of goods imported from third countries or territories contained in a package with a value not exceeding 150 €.

When a taxable person selects France as the identification state, they must inform the tax administration through their professional tax account.

Our VAT-specialized tax lawyers are available to advise and assist you in implementing and using the single electronic portal for VAT.