| Abstract [eng] |
The aim of this work is to reveal the main issues related to the application of various VAT collection mechanisms and systems by businesses engaged in international electronic commerce. This study discusses the challenges arising from administrative, legal, and technological obstacles by examining the legal acts that regulate the rules for VAT calculation, declaration, and collection for electronic commerce subjects. The goal is to expose existing solutions, such as the One-Stop-Shop (OSS), Import One-Stop-Shop (IOSS), and Small Business Scheme (SVS) models, since their implementation is intended to simplify tax administration procedures while reducing the risks of tax evasion. The practical examples presented in the work illustrate the impact that the chosen electronic commerce model has on the VAT collection mechanism, and the outcomes of European Parliament discussions as well as the impact of new directives on businesses and the tax collection system are reviewed. |
