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A TEAM OF EXPERTS AT YOUR SERVICE

EU VAT REGISTRATION AND MANAGEMENT

OSS REGISTRATION AND MANAGEMENT

EPR (EXTENDED PRODUCER RESPONSABILITY) MANAGEMENT

DAC7

VAT REFUND

INTRASTAT

TAX BENEFITS FOR E-COMMERCE

E-commerce is one of the fastest-growing sectors, especially for clothing, electronics, books and travel. European regulations make it compulsory to open tax positions in every country where sales exceed a certain threshold, ranging from around €35,000.00 to €100,000.00.

The implementation of the "e-commerce VAT package implies, from July 1, 2021, the abolition of distance selling thresholds in EU countries to a single threshold of 10,000 10,000 per year, above which there is an obligation to declare and pay VAT in the country of delivery of the goods if they have been sold to a final consumer (B2C). final consumer (B2C). VAT collected in different member states may be VAT collected in different member states can be accounted for through a single VAT settlement on a quarterly basis. quarterly basis. Finaxit supports you from registration to the processing of your VAT returns. to processing your VAT returns.

In accordance with Regulation 2006/112/EC, subsequently amended by Regulation 2008/8/EC, since January 1, 2015, taxable persons resident or domiciled in the EU or outside the EU selling electronic services (applications, software, music and digital books) or telecommunications, broadcasting and television services to European end-consumers (B2C to EU customers) can manage their VAT obligations via the "Mini one Stop Shop" or MOSS Telematic Portal. The MOSS Portal has been active since October 1, 2014, and came into force on January 1, 2015.

This is an application of the "polluter pays" principle enshrined in the French Environment Charter: "everyone must contribute to repairing the damage they cause to the environment". In simple terms, anyone who manufactures, imports or distributes a product is responsible for its entire life cycle, from design to end-of-life. Do you find it difficult to comply with extended producer responsibility regulations in Germany, France and other countries?

- cultural and language barriers

- long waiting times and complicated bureaucracy

- different regulations and procedures at national level

- complicated quantity declaration procedures.

Some examples of sectors subject to EPR

- Packaging DE, FR, ES, AT....

- Batteries and electronic products DE, FR, ES, AT....

- Packaging DE, FR, ES, AT....

- Textiles FR

- Furniture FR

- Sports FR

- Construction FR

- Chemicals FR

- Games FR

- DIY and gardening FR

Legislative Decree no. 32 of March 1, 2023 implemented Council Directive (EU) 2021/514 of March 22, 2021 amending Directive 2011/16/EU as regards the mandatory automatic exchange of information in tax matters. In particular, Council Directive (EU) 2021/514 introduced the mandatory automatic exchange of information declared by platform operators. The CAD7 aligned the EU framework for tax administrative cooperation with international developments in the digital and gig economy and, in particular, with the reporting and information exchange standard set out in the “Model Rules for Declarations by Platform Operators in Respect of Vendors in the Sharing and Gig Economy” published by the OECD between July 2020 and June 2021. In summary, the automatic exchange introduced by the DAC7 requires platform operators (with certain exclusion and exemption cases) to declare information relating to the exercise of the activities of renting out real estate, providing personal services, selling goods and renting out any means of transport for the purpose of receiving remuneration, with regard to Sellers resident in Italy or in another European Union member state or providing real estate rental services located in France or in another member state.