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  • e-Commerce: tax compliance for distance selling



E-COMMERCE TAX COMPLIANCE

E-commerce is one of the few ever expanding economic sectors: only in Italy growth is around 17% and does not show signs of decline. Categories showing a significant increase in online sales are clothing, electronics, books and especially travels.
The European legislation provides the obligation to obtain tax id's in each EU member country where a certain turnover is produced and whose limits are drawn by individual countries and range from € 35,000 to approximately € 100,000.


M.O.S.S. (Mini One Stop Shop)

In application of Directive 2006/112/EC as amended by the Directive 2008/8/EC, from 1 January 2015 the taxable persons, residing or domiciled both in the EU and outside the EU who sell electronic services (applications, software, digital music, ebook) or telecommunication services broadcasting (TTE) to European final consumers (B2C to EU customers) can fulfill VAT obligations through the Telematic Portal called "Mini one Stop Shop" or MOSS.The MOSS Portal, active from 1 October 2014, is operational as a result of entry into force, from 1 January 2015, of the new principles of territoriality of VAT referred to the Directive n. 112/2006/EC as amended by Directive 2008/8/EC.


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