TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

European Commission adopts Implementing Regulation on VAT e-commerce trade

The European Commission 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.