TAG Tax

The Circular Letter No: 30238 of 25 June 2021, clarifies the scope of application of the new regulations applicable to the e-commerce, introduced by the Law No. 47/2020 of 24 August, specially in respect of distance sellings.

The letter comes to clarify:

• The scope of the amendments introduced by the "E-Commerce VAT Package", namely by Directive of the Council No. 2017/2455, of 5 December 2017 and
• Directive of the Council No. 2019/1995, of 21 November 2019;
• The definition and applicable rules in Intra-Community distance selling of goods;
• The definition and applicable rules in imported distance selling of goods; and
• The delimitation of invoicing competences.