Application of VAT for special schemes and specific procedures

The book is intended for all taxpayers who do not apply VAT according to the normal VAT regime but use special VAT regimes. These are e.g. dealers in second-hand goods, works of art, collectibles and antiques, or providers of construction or installation work.

The book is also intended for taxpayers who provide travel services. Due to important changes in the application of VAT on travel services from 1 January 2022, the book not only sets out the procedure for applying VAT until the end of 2021, but also explains the procedure from 1 January 2022 using examples.

Due to the changes brought about by the amendment of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, the book explains the new procedures for applying the tax under the special scheme of the one-stop shop.

The book is thus intended for taxpayers or identified persons who sell goods cross-border via the internet (e-shop). It explains the new procedure for applying VAT on cross-border distance sales of goods, in particular the new limit of EUR 10,000 and the possible application of the EU scheme.

There are also changes to the application of VAT in the case of services supplied to final consumers within the EU, such as the supply of services relating to immovable property with a place of supply in another Member State (construction or assembly work) to a non-taxable person (private individual), or the supply of transport services to citizens, etc.

It also explains the procedure for the application of the European Union regime by an operator of an electronic interface, which means, for example, an e-shop selling third-party goods.

Following the abolition of the tax exemption for imports of goods up to the value of EUR 22, a low-value import regime is introduced, which is also described in the book.

The book also serves those taxpayers who use specific procedures, for example, for trading new vehicles between Member States, returnable packaging or taxpayers who create assets through their own activities.