EU VAT on B2C Cross-Border E-Commerce: Untangling the Rules

This webinar will focus on the new One-Stop Shop arrangements applicable from 1 July 2021 for distance sales of goods within the European Union and imported from third territories or third countries, as well as supplies of services by taxable persons not established within the European Union or by taxable persons established within the European Union but not in the Member State of consumption to final consumers. The role of electronic interfaces (e.g. platforms, marketplaces) being deemed suppliers, suppliers and intermediaries involved in e-commerce transactions would also be discussed.

Topics covered

  • E-commerce: Untangling the rules
  • Cross-border B2C e-commerce transactions
  • Distance sales of imported goods  
  • Use of electronic interfaces (e.g. online marketplaces)

Learning objectives

Topics to be discussed in this webinar include the new EU VAT e-commerce rules and the practical implications of the VAT changes in the area of B2C cross-border transactions.

After following this webinar, participants will be able to:

  • identify the new VAT rules related to cross-border B2C e-commerce activities, including the role of electronic interfaces (e.g. platforms, marketplaces);
  • anticipate the instances where intermediaries are to be appointed in the context of B2C e-commerce;
  • prepare the enterprise resource planning systems (ERPs) to invoice at the VAT of the ship to destination of B2C distance sales of goods as from 1 July 2021; and
  • evaluate the necessary steps organizations need to undertake to comply with the new VAT rules applicable as from 1 July 2021.

Instructors

(at time of broadcast)

  • Fabiola Annacondia, IBFD
  • Gorka Echevarria, Lexmark
  • Zsolt Szatmári, IBFD

Field of study

Taxes

Who should participate

The webinar is suitable for all tax professionals, including accountants, controllers, in-house tax managers and directors, lawyers, advisers, policymakers and government officials who deal with EU VAT on cross-border transactions.

Course level and prerequisites

This is an intermediate-level webinar. Participants are expected to have a good understanding of VAT and international tax law.

Advance preparation

Participation in this webinar does not require any advance preparation.

Interactive webinar – “Group Internet Based” (live webinar only)

To safeguard the interactive nature of the webinar, a limited number of participants will be accepted. Early registration is therefore recommended. During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions or to complete short tests. Participants will also have access to the on-demand version for a further 12 months from the live date.

Date of live broadcast: 11 March 2021.

On-demand webinar

On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation or the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.

Continuing Professional Education

Many accrediting organizations will grant continuing professional education (CPE) credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well.

IBFD is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. NASBA CPE credit – 1 (only applicable to live webinar).

Webinar registration details

If you have any questions regarding following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.