The European Commission has adopted an Implementing Regulation (EU) 2021/965 for VAT e-commerce trade, regarding the special scheme for charging VAT for non-established taxable persons providing telecommunications, broadcasting or electronically supplied services to non-taxable persons.
The scheme has been broadened to cover all services and distance sales of goods made to non-taxable persons. The Regulation amends Implementing Regulation (EU) 2020/194 regarding the exchange of records held by taxable persons or their intermediaries and the designation of competent authorities responsible for coordinating administrative enquiries.
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