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ARTICLE · 08 FEBRUARY 2019

The VAT E-Commerce Package

KINANIS LLC
KINANIS LLC
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The VAT E-commerce Package adopted by the Council on the 5th of December 2017 includes several changes that will be gradually implemented, some changes will be effective as from the 1st of January 2019 and the rest as from the 1st of January 2021.

CyprusTax
Demetra Constantinou
Demetra Constantinou
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A. INTRODUCTION

The VAT E-commerce Package adopted by the Council on the 5th of December 2017 includes several changes that will be gradually implemented, some changes will be effective as from the 1st of January 2019 and the rest as from the 1st of January 2021.

This update refers to the changes that come into force as from the 1st of January 2019 based on the EU Council Directive 2017/2455, EU Council Regulation 2017/2454 and EU Council Implementing Regulation 2017/2459, which are the following:

  1. The introduction of a threshold up to which the place of supply of telecommunications, broadcasting and electronically supplied services ('TBE services') is considered to be the place where the supplier is situated.

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