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Parliamentary questions
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1 December 2020
Priority question for written answer  P-006541/2020
to the Commission
Rule 138
Pascal Arimont (PPE), Benoît Lutgen (PPE)
 Answer in writing 
 Subject: VAT fraud on e-commerce platforms

The measures against VAT fraud on e-commerce platforms as contained in Directive (EU) 2017/2455 — including an adaptation of the rules on distance sales, the introduction of the concept of a notional undisclosed agency for distance sales and the abolition of VAT exemption thresholds for imports of small consignments of negligible value — were due to enter into force in January 2021 but have been postponed by six months.

The introduction of joint liability for the payment of VAT for traders via an electronic interface and the obligation to retain data, enabling the competent tax authority to monitor compliance with the relevant legislation, appear to have become essential in the meantime in order to combat unfair competition with the retail sector.

1. How does the Commission intend to implement this joint liability for distance sales of goods imported from third countries to the EU and for sales within the EU?

2. Is the Commission considering further measures in the field of e-commerce to ensure fairer competition and greater tax justice?

3. Will Directive (EU) 2017/2455 be transposed by 1 July 2021 without further delay?

Original language of question: FR
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