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Since the rise of distance selling companies from 2015, which was accentuated with the coronavirus crisis, the VAT system was not at all adapted to the ways of doing business nowadays.
In July 2021, New VAT rules have been implemented by the European commission. These rules apply to all member state of Europe and have been implemented in order to achieve diverse goals such as the reduction of fraud, the end of unfair competition and the simplification of administrative formalities.
VAT fraud was a recurrent problem that caused heavy financial losses to all countries. According to a recent report published by the European Commission, EU member states experienced an estimated loss of 134 billion euros in value added tax revenue in 2019. Also, some of the rules needed to be redefined because it was leading to a legal loophole preventing companies from expanding internationally, which was obviously not the goal. Indeed, it gave a considerable advantage to companies located outside of the European Union and this led to unfair competition. Moreover, the administrative procedures were tedious and complex.
In a world in perpetual evolution and with the digitalization of the exchanges, these modifications were crucial and necessary. Through this work I tried to understand the impact of these changes on the different actors of distance selling, in particular the companies of remote sales and I also wanted to check if all the initial objectives had been met.
Through interviews, studies, and surveys, it has been possible to check the implications of the VAT package. The European Commission's survey on the evaluation of the new VAT rules after 6 months of application has revealed that all objectives have been successfully achieved. The analysis of the interviews revealed that the communication around these rules was not managed in an optimal way. The first few months after its implementation were complicated. It also emerged from the interview of the two dropshipping companies that it was difficult to find reliable sources of information. However, they both showed a particular interest in these rules.
Finally, it is clear that there are still some grey areas. However, it has already improved and further changes may be made in the near future thanks to the VAT in the digital Edge initiative.

TVA --- Vente à distance --- Sciences économiques & de gestion > Comptabilité & audit

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Commerce électronique --- Relations entreprise-clientèle --- Téléachat --- Telephone dans l'entreprise --- Teleservice --- Vente à distance --- Vente par téléphone

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Telecommunicatie - Internet - Europees en internationaal recht telecommunicatie - e-commerce / elektronische handel & publiciteit - definitie - vormen van publiciteit op het internet - wetgeving in het algemeen - bijzondere wetgeving - bescherming van minderjarige(n) (minderjarigheid) & contract / overeenkomst - aanbod - wanneer is het contract afgesloten? (tijdstip contractsluiting) - bijzondere beschouwingen i.v.m. consumentencontract(en) - bijzondere beschouwingen i.v.m. sites betreffende verkoop bij opbod & contentieux - verhaal en sancties - het internationaal privaatrecht (IPR / I.P.R.) - het internationaal strafrecht van toepassing op het internet 1. La publicité.- 2. Le contrat.- 3. le contentieux.

Economic law --- Computer. Automation --- Commercial law. Economic law (general) --- Belgium --- Electronic commerce --- Commerce électronique --- Law and legislation --- Droit --- Internet --- Internet advertising --- 339.5 --- 621.39 --- 34 --- 34:681.3 --- Buitenlandse handel. Internationale handel. Ruilvoet --- Telecommunication. Telecontrol --- Rechtswetenschappen. --- Informaticarecht --- 34:681.3 Informaticarecht --- 34 Rechtswetenschappen. --- 621.39 Telecommunication. Telecontrol --- 339.5 Buitenlandse handel. Internationale handel. Ruilvoet --- Commerce électronique --- Rechtswetenschappen --- 34 Rechtswetenschappen --- 34 Law. Jurisprudence --- Law. Jurisprudence --- Electronic commerce - Law and legislation - Belgium --- Internet - Law and legislation - Belgium --- Internet advertising - Law and legislation - Belgium --- Commerce electronique --- Vente aux encheres --- Droit international penal --- Belgique --- Droit commercial europeen --- Publicite --- Contrat en ligne --- Vente a distance --- Vente de medicaments --- Exequatur

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Depuis le 01.07.2021, de nouvelles règles TVA régissent les activités de commerce électronique transfrontières entre entreprises et consommateurs. Elles permettront notamment de remédier à certaines difficultés découlant des régimes TVA applicables aux ventes à distance et de l'importation d'envois de faible valeur. ous examinons aussi les conséquences du commerce électronique en matière de fiscalité directe. Le développement de l'e-commerce pose en effet des questions sur le plan du droit fiscal international.

vente à distance --- TVA --- Internet --- Интернет --- internet --- internetas --- internets --- интернет --- Idirlíon --- webb --- idirlíon --- an tIdirlíon --- tīmeklis --- veeb --- faqe web --- světová počítačová síť --- svjetska računalna mreža --- web --- međumrežje --- www --- világháló --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- distansförsäljning --- teleshopping --- venda à distância --- vânzare la distanță --- prodaja na daljinu --- πώληση εξ αποστάσεως --- shitje në distancë --- prodaja na daljavo --- zásielkový predaj --- продаја на даљину --- etämyynti --- zásilkový obchod --- sprzedaż wysyłkowa --- поръчкова търговия --- távértékesítés --- distance selling --- Versandhandel --- vendita a distanza --- tālpārdošana --- venta a distancia --- fjernsalg --- продажба од далечина --- kaugmüük --- ciandíol --- telebejgħ --- nuotolinis pardavimas --- vente par correspondance --- distansavtal --- ordin de plată prin poștă --- telefonförsäljning --- preču pasūtīšana pa pastu --- shitje përmes postës --- pardavimas paštu --- Versandgeschäft --- каталошка продажба --- kaugost --- telemercado --- τηλεωνιστική --- predaj na dobierku --- Ferngeschäft --- mail-order buying --- pirkimas paštu --- телепродажба --- contrat négocié à distance --- blerje përmes televizionit --- vendita per corrispondenza --- televeikals --- postimüük --- postimyynti --- televenda --- contratto negoziato a distanza --- televânzări --- Teleshopping --- πώληση δι' αλληλογραφίας --- venda por correspondência --- nákup na dobírku --- etäkauppa --- τηλεαγορά --- aftale vedrørende fjernsalg --- πώληση από απόσταση --- contrato negociado a distancia --- postorderförsäljning --- kataloška prodaja --- postordresalg --- TV prodaja --- продажба преку интернет --- postorderverkoop --- ordin de vânzare prin poștă --- σύμβαση η διαπραγμάτευση της οποίας γίνεται από απόσταση --- mail-order selling --- teleacquisto --- teleindkøb --- telecompra --- zásilkový prodej --- telekomunikacinė prekyba --- blerje përmes postës --- nákup na dobierku --- venta por correspondencia --- téléachat --- vente à distance

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Law of obligations. Law of contract --- Private finance --- Computer. Automation --- Financial law --- Belgium --- Electronic commerce --- Electronic funds transfers --- Commerce électronique --- Monnaie électronique --- Law and legislation --- Droit --- 336.74 --- 681.3*C2 --- 681.3 *C2 --- BE / Belgium - België - Belgique --- 333.103 --- 333.154 --- 347.740 --- 347.730 --- NBB multivolumes --- NBB congres --- U55 - Paiement/Systèmes de paiement/Comptes en banque - Betaling/Betalingsverkeer/Bankrekening --- Geld. Geldwezen. Monetaire sector. --- Computer communication networks: data communications; OSI; security and protection --- Bankautomatisatie. --- Elektronische geldtransfers. Clearing. Home banking. --- Juridische instrumenten van het krediet: algemeenheden. --- Financiële instellingen: algemeen. --- 681.3 *C2 Computer communication networks: data communications; OSI; security and protection --- 336.74 Geld. Geldwezen. Monetaire sector. --- Payment --- 346.08202809493 --- Ib3.ebel --- Commercial law --- Extinguishment of debts --- Performance (Law) --- Balance of trade --- Debtor and creditor --- Digital cash --- Digital currency --- Digital money --- EFT (Electronic funds transfers) --- Electronic banking --- Electronic check clearing --- Electronic money systems --- Electronic payments systems --- Electronic transfer of funds --- Funds, Electronic transfers of --- Telebanking --- Transfers of funds, Electronic --- Virtual money --- Electronic data interchange --- Electronic benefits transfers --- Home banking services --- Commerce électronique --- Monnaie électronique --- Geld. Geldwezen. Monetaire sector --- Bankautomatisatie --- Elektronische geldtransfers. Clearing. Home banking --- Juridische instrumenten van het krediet: algemeenheden --- Financiële instellingen: algemeen --- COMMERCE ELECTRONIQUE --- DROIT BANCAIRE ET FINANCIER --- RESPECT DE LA VIE PRIVEE --- DROIT PENAL SPECIAL --- DROIT PENAL DES SOCIETES --- CONTRAT EN LIGNE --- VENTE A DISTANCE --- CARTE BANCAIRE --- BELGIQUE --- CRIMINALITE INFORMATIQUE