New regulations for 2020

Commission Implementing Regulation (EU) 2020/194 laying down the rules for the application of Regulation (EU) No 904/2010: Special regimes applicable to distance sales of goods and services to individuals and certain national deliveries of goods

por el que se establecen las disposiciones de aplicación del Reglamento (UE) nº 904/2010 del Consejo en lo que respecta a los regímenes especiales aplicables a los sujetos pasivos que presten servicios a personas que no tengan la condición de sujetos pasivos, a las ventas a distancia de bienes y a determinadas entregas nacionales de bienes.(DOUE, 13-febrero-2020)

On February 13, Commission Implementing Regulation (EU) 2020/194 of February 12, 2020, which establishes the provisions for the application of Council Regulation (EU) No. 904/2010, is published in the OJEU. regarding the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, to distance sales of goods and certain national deliveries of goods, applicable as of January 1, 2021.

Common rules are laid down for the electronic exchange of information by Member States to monitor the correct application of these special schemes and to combat fraud.

In relation to services covered by any of the special schemes mentioned in Implementing Regulation (EU) No 815/2012 that were provided before 1 January 2021, that Implementing Regulation will continue to apply until 10 February 2024 .