In cooperation with 1. VOX a.s. we have prepared for you a webinar on the topic of E-commerce - new rules for the import of goods of small consignments, for sending goods and for the provision of electronic services to end customers in the EU from 1 July 2021.
You will get acquainted with significant changes in VAT not only for sending goods to final consumers both within the EU and from third countries for shipments of small value up to 150 EUR.
You will also learn about other parts of this amendment. This is the abolition of the VAT exemption for the import of consignments intended for final consumers up to 22 EUR and also the extension of the Mini-One-Stop-Shop - now only the One-Stop-Shop regime for other services intended for final consumers (currently only radio, television and electronic services).
On specific examples, we will present the new VAT regimes from 1 July 2021 for the shipment of goods, ie One-Stop-Shop and Import-One-Stop-Shop. It is the extension of the One-Stop-Shop regime that will have a significant impact on the new design of sending goods to final customers in the EU, which are mainly carried out by e-shops. A new Import-One-Stop-Shop regime will also be created for sending goods to final customers in the EU from third countries (eg China).
The so-called electronic platforms simplifying the sale of goods at a distance from other countries (eg Amazon) will have a slightly more complex position.
You will find that with the correct application of these new regimes, the obligation to register for VAT in the EU Member States where the entities concerned send the goods to their final customers will no longer apply. This, of course, saves the cost of filing local VAT returns and related statements.
Date: 4. 6. 2021 from 9:00
The seminar also takes place on a second alternative date, April 13, 2021
Who is the seminar for:
The course is intended for financial accountants, tax advisors and economists of entrepreneurs involved in cross-border trade, employees of purchasing and sales departments, logistics and economic departments who need to obtain basic or deepen existing information in the field.
- Ing. Petr Linx, Tax Department Manager, Tax Advisor to BDO Czech Republic s.r.o., Member of the VAT Section at KDP ČR, VAT Structuring Expert
- definitions of new terms,
- abolition of the VAT exemption on imports of small consignments of a value not exceeding 22 EUR,
- change of limits for VAT registration in other EU member states not only for shipment of goods,
- VAT regimes for e-shops, electronic platforms and other entities,
- One-Stop-Shop mode (EU x non-EU) for sending goods, for example, from the Czech Republic to other EU Member States and for providing selected services to the EU to final consumers by entities from both the EU and third countries,
- Import-One-Stop-Shop regime for the import of goods in consignments with a value not exceeding 150 EUR,
- the interconnection of customs regulations for the import of goods in consignments with a value not exceeding 150 EUR.
More information and registration here.