VAT on e-commerce in the European Union
Introduction to Value Added Tax in the European Union
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How the EU VAT works (10:52)
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Who should pay VAT in the EU (7:49)
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Which transactions are subject to VAT in the EU (5:54)
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Place of taxable transactions (8:30)
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When the VAT should be paid (3:26)
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On what amount VAT should be paid (5:44)
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What are the applicable VAT rates in the EU (3:10)
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What are the VAT related administrative obligations in the EU (4:19)
EU VAT on e-commerce with goods
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Business-to-business (B2B) supplies of goods (21:18)
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Business-to-customer (B2C) supplies of goods (15:32)
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Distance sales of goods imported from third countries and territories (13:19)
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Special arrangements for declaration and payment of import VAT (6:15)
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Supplies of goods through electronic interfaces (marketplaces, platforms, portals, etc.) (7:19)
EU VAT on e-commerce with services
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Services provided by EU suppliers to EU business customers (B2B supplies) (6:57)
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Servcies provided by EU suppliers to EU private customers (B2C supplies) (9:38)
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Digital services provided by EU suppliers to EU customers through platforms (8:48)
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Services provided by non-EU suppliers to EU business customers (B2B supplies) (5:18)
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Servcies provided by non-EU suppliers to EU private customers (B2C supplies) (4:19)
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Digital services provided by non-EU suppliers to EU customers through platforms (4:15)
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Services provided by EU suppliers to non-EU business customers (B2B supplies) (3:23)
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Servcies provided by non-EU suppliers to EU private customers (B2C supplies) (2:25)
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Digital services provided by non-EU suppliers to EU customers through platforms (5:42)
