E-Commerce EU VAT: What Is The European VAT?

E-commerce EU VAT or European VAT is a consumption tax, which is applied to all goods and services purchased and sold for use and consumption in the EU countries.

With regard to the European VAT payment system, attention shall be drawn to the following contents:

traders registered for VAT purposes in a EU country, once received the identification number, shall indicate on the invoice the VAT collected from customers, thus allowing the customer, if also registered for VAT purpose, to have knowledge of what to deduct, as well as allowing the consumer to know the amount of tax paid on the final product. When selling in Europe, the tax rate may vary from country to country and in some cases transfers of goods from one country to another may be considered a transaction subject to VAT. In the case of importing products into the European Union, the tax may be requested when the goods enter Europe and also in the country of destination of the goods. Contrary, products exported outside the European Union and intended for non-resident consumers may not be subject to payment of European Union VAT. those who wish to sell in Europe, in addition to the opening of a VAT number, are required to complete the European VAT declaration and, where necessary, to pay the VAT collected from costumers on transactions. In the case of e-commerce (distance selling), registration for VAT purposes may also be required in each EU country, in which the business is carried out. In the latter case, for the purpose of evaluating the obligation of VAT identification, reference shall be made to whether of not a "ceiling", established by each European country, has been exceeded. If sales made from one country to another exceed the ceiling made by the country of the destination of the goods, the trader shall register for VAT in that country, in which the trader will be required to declare, collect and pay VAT. E-commerce EU VAT: what's new in Italy in 2019

Article 13 of the Growth Decree 2019 has introduced a new measure that weights on providers of digital platforms and in particular on the VAT communication system for e-commerce websites.

Indeed, the aforementioned provision states that any person dealing with e-commerce that aims at facilitating the distance selling of imported goods or the distance selling of goods within the European Union shall transmit within a month following each quarter the supplier's data and in particular:

the name or complete personal data, the...