argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - EU - reform

The reform of the VAT regulations in preparation within the European Union provides for a standard rate of at least 15% and two rate ranges from 15% to 5% and from 5% to 0%. The freedom in setting the VAT rates is offset by the obligation of Member States to guarantee an average rate of at least 12%. National governments will also be free to decide which rates apply to different types of products, excluding others (e.g. weapons, precious metals, tobacco, alcoholics) to which at least the 15% rate should apply. In B2C e-commerce relations, sales will be subject to VAT rates provided in the EU Member State in which the consumer resides. In B2B relations, the EU supplier will have to charge VAT to his customers according to the regulations of Member State towards which the sale is directed.