La tributación del comercio electrónico transfronterizo en el IVAel nuevo régimen tributario de las ventas a distancia y las interfaces digitales

Abstract

The purpose of this paper is to present and analyse of the antecedents and the new rules for VAT taxation for cross-border e-commerce, which is coming into force from 1 July 2021, meaning the extension of the destination principle of taxation in relation to the intra-Community distance sales of goods and distance sales of imported goods, as the previous tax income thresholds set by each country have been replaced by a communitary threshold of 10,000 euros. At the same time, the special one-stop-shop schemes are amplified with the «non-Union scheme» and the «Union scheme»; and a new one is created, the «import scheme», together with a new «special modality for declaration and payment of import VAT», which brings about the abolition of the exemption on imports of low value goods. Likewise, in order to ensure correctness of returned income and to prevent fraud, taxes are applied to electronic interfaces that are considered «deemed suppliers» in certain transactions.