Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

VAT and E-services

Linders, Jakob LU (2013) JURM02 20132
Department of Law
Abstract (Swedish)
Framväxten av elektronisk handel under 1990-talet ansågs av både OECD och EU skapa såväl förutsättningar för stora vinster för företag som stora utmaningar för skattemyndigheterna. Till sin natur är elektronisk handeln global, omedelbar, utan traditionella gränser och genomförs med relativ anonymitet . Dessa aspekter innebär svårigheter för ett traditionellt skattesystem.
Enligt sjätte mervärdesskattedirektivet beskattades elektroniska tjänster enligt ursprungslandsprincipen. Detta fick till följd att leverantörer av elektroniska tjänster som inte var etablerade i EU inte omfattades av mervärdesskatt för sina leveranser till kunder inom EU. Samtidigt var leverantörer av elektroniska tjänster som var etablerade inom EU föremål för... (More)
Framväxten av elektronisk handel under 1990-talet ansågs av både OECD och EU skapa såväl förutsättningar för stora vinster för företag som stora utmaningar för skattemyndigheterna. Till sin natur är elektronisk handeln global, omedelbar, utan traditionella gränser och genomförs med relativ anonymitet . Dessa aspekter innebär svårigheter för ett traditionellt skattesystem.
Enligt sjätte mervärdesskattedirektivet beskattades elektroniska tjänster enligt ursprungslandsprincipen. Detta fick till följd att leverantörer av elektroniska tjänster som inte var etablerade i EU inte omfattades av mervärdesskatt för sina leveranser till kunder inom EU. Samtidigt var leverantörer av elektroniska tjänster som var etablerade inom EU föremål för mervärdesskatt för omsättningar både inom EU och utanför EU vilket skapade en konkurrensnackdel för dem i förhållande till utomeuropeiska leverantörer.
För att hantera denna och andra problem som den elektroniska handeln medförde så införde EU särskilda regler för elektroniska tjänster i mervärdesskattedirektivet i början av 2000-talet. I enlighet med dessa så skulle de flesta elektroniska omsättningar, inklusive de som genomfördes av leverantörer etablerade utanför EU, beskattas på destinationsorten . För att underlätta för dessa leverantörer att efterleva sina skatteförpliktelser så infördes en särskild ordning med en kontaktpunkt. Enligt denna särskilda ordning så kan en icke-etablerad leverantör välja att registrera sig för mervärdesskatt i en " identifieringsmedlemsstat " i stället för att behöva registrera sig i varje medlemsstat där denne har kunder. Trots detta så bär leverantörerna en betydande börda i att de är tvungna att lokalisera och identifiera sina kunder, något som har visat sig vara svårt i en digital kontext . Vidare så lider systemet av genomdrivandesvårigheter. Dessa problem kommer sannolikt att förvärras inom den närmaste framtiden eftersom alla elektroniska tjänster ska beskattas på destinationsorten från och med den 1 januari 2015. Även om EU har antagit komplexa tillämpningsföreskrifter för att med större säkerhet kunna lokalisera och identifiera köpare av elektroniska tjänster är det osäkert vilken effekt dessa insatser kommer att ha. Paradoxalt nog kan en teknisk lösning beträffande skatteinsamlingen vara det bästa sättet att lösa dessa ur teknik sprungna problem. (Less)
Abstract
The emergence of electronic commerce in the 1990's was acknowledged by both the OECD and the EU to bring about prospects of great profits for businesses as well as huge challenges for fiscal authorities. By its very nature, electronic commerce is global, instantaneous, without traditional borders and conducted with relative anonymity. These aspects make it difficult for a traditional tax system to cope with.
Under the Sixth VAT Directive, the EU taxed electronic services at the origin. This had the effect that non-EU suppliers of electronic services were not subject to VAT for their supplies to EU customers while EU e-suppliers were subject VAT, both for intra-community and outbound supplies, creating a competitive disadvantage for them.... (More)
The emergence of electronic commerce in the 1990's was acknowledged by both the OECD and the EU to bring about prospects of great profits for businesses as well as huge challenges for fiscal authorities. By its very nature, electronic commerce is global, instantaneous, without traditional borders and conducted with relative anonymity. These aspects make it difficult for a traditional tax system to cope with.
Under the Sixth VAT Directive, the EU taxed electronic services at the origin. This had the effect that non-EU suppliers of electronic services were not subject to VAT for their supplies to EU customers while EU e-suppliers were subject VAT, both for intra-community and outbound supplies, creating a competitive disadvantage for them.
In order to adjust that distortion and other challenges that electronic commerce brought about, the EU introduced special rules in respect of electronic services into the VAT Directive in the early 2000's. Accordingly, most electronic supplies, including those supplied by non-EU e-suppliers, would be taxed at destination. To ease the compliance burden for these e-suppliers, a single registration scheme was introduced, letting them register in one “Member State of identification” instead of having to register in each Member State where they had customers. Nevertheless, the e-supplier carried a significant compliance burden as they were obliged to locate and identify their customers, something that has proved to be difficult in a digital context. Moreover, the taxation of electronic supplies also suffers from enforcement issues. These issues are likely to worsen in the near future since all electronic services will be taxed at destination as of 1 January 2015. Even though the EU has adopted complex Implementing Regulations in order to, with greater stringency, locate and identify purchasers of electronic services, it is doubtful whether these efforts will have any effects. Paradoxically, a technological solution in respect of the collection mechanism may be the best way to deal with these technology induced issues. (Less)
Please use this url to cite or link to this publication:
author
Linders, Jakob LU
supervisor
organization
course
JURM02 20132
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
English
id
4229378
date added to LUP
2014-02-27 07:14:20
date last changed
2014-02-27 07:14:20
@misc{4229378,
  abstract     = {The emergence of electronic commerce in the 1990's was acknowledged by both the OECD and the EU to bring about prospects of great profits for businesses as well as huge challenges for fiscal authorities. By its very nature, electronic commerce is global, instantaneous, without traditional borders and conducted with relative anonymity. These aspects make it difficult for a traditional tax system to cope with. 
Under the Sixth VAT Directive, the EU taxed electronic services at the origin. This had the effect that non-EU suppliers of electronic services were not subject to VAT for their supplies to EU customers while EU e-suppliers were subject VAT, both for intra-community and outbound supplies, creating a competitive disadvantage for them. 
In order to adjust that distortion and other challenges that electronic commerce brought about, the EU introduced special rules in respect of electronic services into the VAT Directive in the early 2000's. Accordingly, most electronic supplies, including those supplied by non-EU e-suppliers, would be taxed at destination. To ease the compliance burden for these e-suppliers, a single registration scheme was introduced, letting them register in one “Member State of identification” instead of having to register in each Member State where they had customers. Nevertheless, the e-supplier carried a significant compliance burden as they were obliged to locate and identify their customers, something that has proved to be difficult in a digital context. Moreover, the taxation of electronic supplies also suffers from enforcement issues. These issues are likely to worsen in the near future since all electronic services will be taxed at destination as of 1 January 2015. Even though the EU has adopted complex Implementing Regulations in order to, with greater stringency, locate and identify purchasers of electronic services, it is doubtful whether these efforts will have any effects. Paradoxically, a technological solution in respect of the collection mechanism may be the best way to deal with these technology induced issues.},
  author       = {Linders, Jakob},
  keyword      = {Skatterätt},
  language     = {eng},
  note         = {Student Paper},
  title        = {VAT and E-services},
  year         = {2013},
}