lunedì 05/06/2023 • 06:00
The proposal to amend the VAT Directive (COM(2023) 262 final, 17.5.2023 – European Commission) is aimed at intervening on the IOSS scheme, eliminating the 150 euro threshold. What future scenarios can be opened?
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IOSS scheme: the EUR 150 threshold
The proposed reform of the customs framework aims to eliminate the threshold of EUR 150 which currently limits the application of the IOSS to distance sales of imported goods of an amount not exceeding EUR 150. That proposal introduces the concept of a ‘deemed importer', who is any person involved in distance sales of goods to be imported from third territories or third countries and who is authorised to use the IOSS. Such persons will incur a customs debt when the payment for the distance sale is accepted and will be able to apply a ‘simplified tariff treatment for distance sales' when determining the appropriate customs value.
Under the simplified tariff treatment, the deemed importer can apply one of the ‘bucket' tariffs to the customs value. The deemed importer will therefore have all the information required, including the duties due by reason of importation, to properly calculate the taxable amount upon which VAT must be applied. Therefore, it is opportune to amend Council Directive 2006/112/EC by deleting the EUR 150 threshold that applies to the IOSS.
The purpose of removing the IOSS threshold of EUR 150 from the fact that it will help s
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La proposta di modifica della direttiva IVA (COM(2023) 262 final, 17.5.2023 – European Commission) è volta ad intervenire sullo schema IOSS, eliminando la soglia dei 150 ..
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