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Presentation transcript:

Scenarios

Article 14a (1)

Scenario 1a – IOSS – EI and C in different MS Platform FR EUR 100 located in China Customer in NL B2C supply: VAT is due in NL. Platform declares and pays VAT via IOSS FR.

Scenario 1b – IOSS – EI and C in the same MS Platform NL EUR 100 located in China Customer in NL B2C supply: VAT is due in NL. Platform declares and pays VAT via IOSS NL.

Scenario 1c – IOSS – EI in 3rd country and C in a MS Platform US intermediary in IE EUR 100 located in China Customer in NL B2C supply: VAT is due in NL. Intermediary declares and pays VAT via IOSS IE.

FR Customer in NL Platform EUR 100 located in China Scenario 2a – NO IOSS – 3C  FR (transit)  NL (import on behalf of customer) Platform FR EUR 100 located in China Customer in NL 3C  FR (transit) NL Import VAT due in NL by person designated to pay VAT. B2B and B2C supplies outside EU.

FR Customer in NL Platform EUR 100 located in China Scenario 2b – NO IOSS – 3C  FR (import)  NL (import on behalf of underlying supplier) Platform FR EUR 100 located in China Customer in NL 3C  FR (import) NL Import VAT due in FR by underlying supplier. B2B outside EU; B2C: Platform has to register in NL to pay VAT in NL.

FR Customer in NL Platform EUR 100 located in China Scenario 2c – NO IOSS – 3C  FR (import)  NL (import in FR on behalf of Platform) Platform FR EUR 100 located in China Customer in NL 3C  FR (import) NL Platform has to pay import VAT in FR. B2B outside EU. B2C in NL. Platform has to register and pay VAT in NL.

FR Customer in NL Platform EUR 100 located in China Scenario 2d – NO IOSS – 3C  FR (import)  NL (import in FR on behalf of customer) Platform FR EUR 100 located in China Customer in NL 3C  FR (import) NL Customer has to pay import VAT in FR. B2B and B2C supplies outside EU.

NL Customer in NL Platform EUR 100 located in China 3C  NL Scenario 3a – NO IOSS – 3C  NL (import) (import on behalf of customer) Platform NL EUR 100 located in China Customer in NL 3C  NL Customer has to pay import VAT in NL. B2B and B2C supplies outside EU.

NL Customer in NL Platform EUR 100 located in China 3C  NL Scenario 3b – NO IOSS – 3C  NL (import) (import on behalf of underlying supplier) Platform NL EUR 100 located in China Customer in NL 3C  NL Underlying supplier has to pay import VAT in NL. B2B and B2C supplies outside EU.

NL Customer in NL Platform EUR 100 located in China 3C  NL Scenario 3c – NO IOSS – 3C  NL (import) (import on behalf of Platform) Platform NL EUR 100 located in China Customer in NL 3C  NL Platform has to pay import VAT in NL. B2B outside EU; B2C: Platform has to register in NL to pay VAT in NL.

Article 14a (2)

Scenario 4a – OSS – domestic supply Goods, EI, customer in same MS Platform NL located in NL Underlying supplier in 3C Customer in NL B2B and B2C in NL. Platform has to pay VAT in NL via OSS NL. Underlying supplier has to register in NL.

FR Customer in NL Platform located in NL Underlying supplier in 3C Scenario 4b – OSS – domestic supply Goods+customer in one MS, EI in another MS Platform FR located in NL Underlying supplier in 3C Customer in NL B2B and B2C in NL. Platform has to pay VAT in NL via OSS FR. Underlying supplier has to register in NL.

Scenario 4c – OSS – domestic supply Goods+customer in one MS, EI in 3C Platform US located in NL Underlying supplier in 3C Customer in NL B2B and B2C in NL. Platform has to pay VAT in NL via OSS NL. Underlying supplier has to register in NL.

FR Customer in NL Platform located in FR Underlying supplier in 3C Scenario 5a – OSS – IC distance sale Goods+EI in one MS, customer in another MS Platform FR located in FR Underlying supplier in 3C Customer in NL B2B in FR and B2C in NL. Platform has to pay VAT in NL via OSS FR. Underlying supplier has to register in FR.

NL Customer in NL Platform located in FR Underlying supplier in 3C Scenario 5b – OSS – IC distance sale Goods in one MS, EI and customer in another MS Platform NL located in FR Underlying supplier in 3C Customer in NL B2B in FR and B2C in NL. Platform has to pay VAT in NL via OSS NL. Underlying supplier has to register in FR.

US Customer in NL Platform located in FR Underlying supplier in 3C Scenario 5c – OSS – IC distance sale Goods in one MS, customer in another MS, EI in 3C Platform US located in FR Underlying supplier in 3C Customer in NL B2B in FR and B2C in NL. Platform has to pay VAT in NL via OSS FR. Underlying supplier has to register in FR.