{"id":37776,"date":"2021-06-28T10:41:54","date_gmt":"2021-06-28T08:41:54","guid":{"rendered":"https:\/\/eiposgrados.com\/?p=37776"},"modified":"2021-06-28T10:41:59","modified_gmt":"2021-06-28T08:41:59","slug":"changes-in-ecommerce-vat","status":"publish","type":"post","link":"https:\/\/eiposgrados.com\/eng\/blog-direccion-financiera\/cambios-en-el-iva-del-ecommerce\/","title":{"rendered":"New VAT regulations in Ecommerce operations"},"content":{"rendered":"<p>Currently the <strong>e-commerce<\/strong> It gains followers every day regarding traditional commerce in a global world. These transactions of both goods and services involve the use of <strong>new payment methods<\/strong> such as credit cards that are channeled through Internet payment platforms. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Changes produced by Ecommerce<\/h2>\n\n\n\n<p>Ecommerce is <strong>changing business models<\/strong>, the<strong> forms of consumer behavior<\/strong>, as well as the<strong> economic relations<\/strong> and the <strong>national and international policies<\/strong>. <\/p>\n\n\n\n<p>New consumer habits also mark the <strong>taxation of these operations<\/strong> that leads States to implement regulations in the case of community countries have EU regulations and guidelines as a reference.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-1024x683.jpg\" alt=\"changes in Ecommerce VAT\" class=\"wp-image-37792\" width=\"620\" height=\"413\" title=\"\" srcset=\"https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-1024x683.jpg 1024w, https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-300x200.jpg 300w, https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-768x512.jpg 768w, https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-1536x1024.jpg 1536w, https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-2048x1365.jpg 2048w, https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-247x165.jpg 247w, https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-190x126.jpg 190w, https:\/\/eiposgrados.com\/wp-content\/uploads\/2021\/06\/nueva-normativa-iva-para-el-ecommerce-scaled.jpg 1920w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Distance sales regulations<\/h2>\n\n\n\n<p><strong>\u201cDistance sales<\/strong> &quot;They are deliveries of goods or the provision of services issued or transported by the seller, the customer&#039;s address being a country other than that of the buyer&quot;<\/p>\n\n\n\n<p>The VII Annual Study of eCommerce in Spain 2020 determines that <strong>72% of Spanish Internet users use the Internet to buy goods and services<\/strong>, this means 22.5 million people<\/p>\n\n\n\n<p>In the specific case of Spain, on July 1, 2021, the <em>Royal Decree 424\/2021, of June 15, which modifies the Value Added Tax Regulation, Royal Decree 1624\/1992, of December 29, the Regulation and other regulations linked to the billing and taxation of companies. <\/em>This regulation had not been updated since 1993, so clearly given the advance of electronic commerce in the world, it was obsolete.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Until July 1, 2021<\/strong>, the sales of products or services in an e-commerce within the EU, the <strong>VAT<\/strong> that was applied was the <strong>from the country of origin<\/strong>, unless the annual turnover of the ecommerce exceeded a certain amount which varied depending on the country (for example in Spain it was \u20ac35,000).&nbsp;<\/li><\/ul>\n\n\n\n<p><em>A Spanish online store that sold products or services worth more than \u20ac35,000 a year to another community country, the seller had to register with the tax body of the country to which he was supplying the products and pay VAT in this country. .<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Starting July 1, 2021<\/strong> In European guidelines and national regulations, a threshold of 10,000 euros is established for these cross-border operations, below which they will be settled in the supplier&#039;s country of origin. If the annual billing to clients from other EU member states is greater than 10,000 euros, you must always invoice with the VAT rate of the buyer&#039;s country.&nbsp;<\/li><\/ul>\n\n\n\n<p><em>As of July 1, 2021, the threshold of 10,000 euros will be the one who determines where and how to settle the VAT on intra-community sales.<\/em>.<\/p>\n\n\n\n<p>If we had to summarize the objective of the community regulations on VAT that have been transferred to national regulation, it is:&nbsp;<\/p>\n\n\n\n<p><strong><em>\u201cMaking the Community&#039;s Digital Single Market prosper by removing current barriers and administrative complexity<\/em><\/strong>\u201c<\/p>\n\n\n\n<p>The EU has been establishing homogeneous gaming rules for years that apply to all countries:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Directive (EU) 2017\/2455, of the Council, of December 5, 2017.<\/li><li>Directive (EU) 2019\/1955, of the Council, of November 21, 2019.<\/li><li>Council Implementing Regulation (EU) 2019\/2026.<\/li><\/ul>\n\n\n\n<p>In the 114-page document<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/default\/files\/vatecommerceexplanatory_28102020_es.pdf\" target=\"_blank\" rel=\"noopener\"><strong> \u201cExplanatory notes on VAT rules in e-commerce<\/strong><\/a>\u201d published by the European Commission Directorate-General for Taxation and Customs Union, Indirect Taxation and Tax Administration published in September 2020 improves the understanding of EU VAT legislation. <\/p>\n\n\n\n<p>Transactions that are regulated by these community guidelines and regulations;&nbsp;<\/p>\n\n\n\n<p><strong><em>&quot;These are deliveries of goods that must be dispatched or transported by the seller, directly or indirectly, or on his own behalf, from a Member State other than the one in which the dispatch or transport takes place to the customer; or from a third country or territory.<\/em><\/strong>\u201c<\/p>\n\n\n\n<p>These directives regarding <strong>location of product sales <\/strong>and provision of services and their supervision must be transferred to national regulations before July 1, 2021.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How does it work in Spain?<\/h2>\n\n\n\n<p>In the case of Spain, these European directives are regulated in Royal Decree Law 7\/27 of April 27, the <a href=\"https:\/\/www.fiscal-impuestos.com\/sites\/fiscal-impuestos.com\/files\/NFL020754.pdf\" target=\"_blank\" rel=\"noopener\">Royal Decree 424\/2021, of June 15<\/a>&nbsp;(RD 424\/2021), which modifies, among others, the Value Added Tax Regulation (RIVA).&nbsp;<\/p>\n\n\n\n<p>The basic objectives of these guidelines and regulations are:\u00a0<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>The <strong>SIMPLIFICATION<\/strong> of the taxation of e-commerce operations.<\/li><li><strong>AVOID THE DOUBLE<\/strong> imposition.<\/li><li>&nbsp;Clearly determine <strong>THE PLACE OF TAXATION<\/strong> by the actors involved in the commercial operation, both of goods and services.<\/li><li>Create one <strong>SINGLE WINDOW<\/strong> VAT tax settlement.&nbsp;<\/li><li><strong>ESTABLISH A THRESHOLD <\/strong>to determine the VAT settlement of E-commerce operations between community countries.&nbsp;<\/li><li><strong>REDUCE FRAUD<\/strong> of cross-border VAT, guaranteeing that intra-community states collect VAT from online commerce operations.&nbsp;<\/li><li>May all European companies <strong>COMPETE IN TRADE<\/strong> digital in <strong>IDENTICAL <\/strong>conditions.&nbsp;<\/li><li><strong>REGULATE THE WORK OF THE MARKETPLACE<\/strong>&nbsp;or online sales platforms such as EBay, AliExpress or Amazon that bring together various ecommerce, will be considered sellers for VAT purposes, having to keep a 10-year record of the Ecommerce sales made as well as be responsible for guaranteeing the payment of VAT when they are exporters. non-EU countries sell through their interface. The final price paid by the consumer must include VAT.<\/li><li>that the <strong>SMALL BUSINESSES ARE NOT HARMFUL<\/strong> due to the complexity of liquidating VAT when they operate within the community territory or being harmed by the bureaucracy involved in the liquidation of taxes on these operations.<\/li><li>that the <strong>EXPORTERS FROM OUTSIDE THE EU<\/strong> do not see themselves favored over the Community by the small shipments that enter our Union.&nbsp;<\/li><li>Establish <strong>RULES OF GAME <\/strong>for imports carried out from a country located outside the European Union, which will be subject to VAT of the destination member state, regardless of the value of the import.<\/li><li><strong>DO NOT HURT INTRA-COMMUNITY ONLINE SELLERS<\/strong> Compared to the rest, the exemption of 22 euros for goods imported from outside the EU disappears, thus preventing importers from committing fraud by declaring a lower value of the goods and thus unfairly benefiting from this exemption.<strong><em>.<\/em><\/strong><\/li><\/ol>\n\n\n\n<p>The reform that comes into force on July 1; It will simplify, prevent fraud in online commerce operations and create a level playing field for different actors, contributing to achieving a sustainable digital future for European consumers. <\/p>\n\n\n\n<p>If these topics seem interesting to you and you would like to work dealing with them in a company, you can train with the <a href=\"https:\/\/eiposgrados.com\/eng\/master-financial-management\/\" data-type=\"URL\" data-id=\"https:\/\/eiposgrados.com\/master-direccion-financiera\/\">Master in Financial Management<\/a>, which will train you to be the financial director of the new economy. <\/p>","protected":false},"excerpt":{"rendered":"<p>We explain the changes in Ecommerce VAT that have been carried out and the regulations on which it is based. Check it out! <\/p>","protected":false},"author":77,"featured_media":37792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[174],"tags":[],"class_list":["post-37776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-direccion-financiera"],"acf":[],"_links":{"self":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/37776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/users\/77"}],"replies":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/comments?post=37776"}],"version-history":[{"count":0,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/37776\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media\/37792"}],"wp:attachment":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media?parent=37776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/categories?post=37776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/tags?post=37776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}