VAT news tagged as "Distance selling"

United Kingdom

UK challenges EU e-commerce VAT

November 16th, 2016

A UK VAT case is making progress towards potentially relieving some e-commerce sellers of their foreign VAT registration and returns burden. Separating online selling from the delivery service eliminates foreign VAT registrations? The appeal case is being brought by Sports Direct, a UK high-street and online retailer, to the UK’s First-Tier Tax Tribunal shortly. It …


Switzerland effectively removes foreign VAT registration threshold

February 27th, 2015

The Swiss Federal government has proposed in the new Swiss VAT Act, changes to the threshold for foreign companies to Swiss VAT register. The proposal will mean that most non-residents providing taxable supplies in Switzerland will have to register immediately. The current Swiss VAT registration threshold for foreign traders is CHF 100,000 taxable sales in Switzerland …


EU VAT on distance sellers under scrutiny

February 24th, 2015

2015 has seen an upsurge of VAT non-compliance in the distance selling sector. It is not the long-standing large Amazon-type concerns that are under the microscope. Their EU development took place many years ago. Such was the size and spread of their business, many established their own VAT departments to accurately monitor cross-border B2C trading, …


Switzerland contemplates e-commerce distance selling VAT threshold

June 17th, 2014

Switzerland looks set to follow the EU distance selling rules with the introduction of a VAT selling threshold for non-resident e-commerce businesses. EU Distance Selling Thresholds For most taxable services provided by non-residents there is no VAT registration threshold – the first € is subject to tax. However, to reduce the administrative burden for small …