On the 28th of June 2021, the Emergency Ordinance no. 59 / 24.06.2021 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette.
The ordinance transposes into national legislation, with effect from the 1st of July 2021, the new VAT rules on electronic commerce and the import of small goods as provided for in EU Directive 2017/2455 and EU Directive 2019/1995:
– The OSS scheme (“One-Stop-Shop”) has been implemented for the declaration of VAT in a single Member State:
o For B2C services provided by taxable persons not established in the EU (the scope
being extended, previously only applicable to electronic, telecommunications,
broadcasting and television services);
o For B2C services provided by taxable persons established in the EU but not in the
Member State of consumption;
o For intra-Community distance sales of goods;
o For supplies of goods facilitated by an electronic interface, when the dispatch or
transport of the delivered goods begins and ends in the same Member State;
– The OSS import scheme has been implemented for the declaration of VAT in a single Member State in case of distance sales of goods imported from third countries / territories of low value (maximum 150 euros) as well as a simplified mechanism for VAT declaration and payment in case of low value imports (maximum 150 euros);
– Taxable persons that facilitate through electronic interfaces (such as markets, platforms, online portals or others alike) (i) the distance selling of goods imported from third territories or third countries (maximum EUR 150) or (ii) supplies of goods by a person not established in the EU to a non-taxable person, are considered to be taxable persons who have received and supplied the goods themselves, with specific rules on VAT collection, VAT chargeability, record keeping;
