The online store or “e-commerce” is an increasingly popular form of supplying products or services via the Internet, i.e. “online”. Selling over the Internet is characterized by being performed “online” regardless of national boundaries. However, certain restrictions may be associated with national regulations of the individual Member States. Pursuant to the Slovak legislation, a service…
Selling goods through an e-shop is a fast and popular form of trading. From the point of view of value added tax (VAT), this form does not require any special adjustment. Nevertheless, its operation has some specifics that need to be known and respected. Here are three areas that you should know about with regards…
If the provider of radio and TV broadcasting, telecommunications and electronically provided services registers oneself into the special regime of one administration spot, the so-called Mini-One-Stop-Shop (further “MOSS”), the provider avoids the lengthy liability process to register for VAT in each Member State of the establishment of its end customers. With effect from the 1st…
More and more entrepreneurs are using the possibilities of the Internet for increasing the turnover with the help of their own e-shops. If it is profitable and the goods are delivered into the other Member States of the EU, it is necessary to keep all of specifics in mind. The risk in submitting the wrong…
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