There has been much speculation about the disappearance of the international commerce terms (Incoterms®) EXW and DDP, due to the entry into force of the 2020 version, recently published by the International Chamber of Commerce (ICC).
Council Directive (EU) 2017/2445 establishes new regulations for the purposes of VAT, with effect January 1, 2021, in the treatment of e-commerce in goods, commonly called as distance sales of goods and electronic services rendered to private individuals.
In principle, next March 29, 2019 is the date for no deal of the United Kingdom from the European Union. As of today, the Parliament of the United Kingdom has not ratified the agreements reached between the government of that country and the European Union. If that date arrives with no deal, the exit will have important consequences, from the point of view of indirect taxation (Customs, VAT and Excise Duties), for economic operators both in the EU and in the United Kingdom.
The Tax and Customs Control Plan contains the general guidelines on the verification and investigation procedures to be carried out by Tax and Customs Authorities during 2019 to taxpayers with identified as risky, in order to mitigate tax and customs fraud.
