TAG Tax

The Circular Letter No.: 30239 of 25 June 2021, clarifies the scope of application of the new rules introduced by Law No. 47/2020 of 24 August, in conjunction with the Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011, regarding the obligations that fall on electronic interfaces in the context of e-commerce.

The letter comes to clarify:

• As to electronic interfaces as VAT taxable persons for the transfers of goods they facilitate: the conditions, the scope of the term "facilitate", the involvement of several electronic interfaces, the presumptions regarding the status of the supplier and acquirer of the goods for the purposes of the application of Article 3(9) and (10) of the CIVA, the presumption of the status of the seller, the presumption of the status of the acquirer and the limited liability of the electronic interface;
• The obligation of record keeping by electronic interfaces, specifically when they are considered taxable for the transactions they carry out, when electronic interfaces facilitate transmissions of goods or supplies of services, but are not considered taxable for those transactions;
• The sole liability of the electronic interface when it is not a taxable person for the transfers of goods and services carried out through it;
• The amendment to the General Tax Law;
• The application of the rules of Implementing Regulation No 282/2011.

The instructions contained in the circular apply to transactions carried out by electronic interfaces from 1 July 2021.