The growth of electronic commerce, e-commerce, facilitates the cross-border sale of goods and services to final consumers in the Member States. In that context, cross-border e-commerce refers to supplies upon which the VAT is due in a Member State, but the supplier is established in another Member State, in a third territory or in a third country. However, fraudulent businesses exploit e-commerce opportunities in order to gain unfair market advantages by evading their VAT obligations. Where the principle of taxation at destination applies, since consumers have no accounting obligations, the Member States of consumption need appropriate tools to detect and control such fraudulent businesses. It is important to combat cross-border VAT fraud caused by the fraudulent behaviour of some businesses in the area of cross-border e-commerce.
Continuă lectura „New rules for exchange of VAT payment data”Measures to combat VAT fraud
The Members of the European Parliament (MEPs) supported measures on Tuesday, 17th of December, designed to fight e-commerce VAT evasion that would help cut some of the €137 billion lost each year across the EU to VAT fraud.
Continuă lectura „Measures to combat VAT fraud”