Transport & logistics PAY NON EU Platform Market- Place

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Transport & logistics PAY NON EU Platform Market- Place E-COMMERCE FUNCTIONS SELLER PAY Key = reality of payment (processing payments from buyers to sellers) Platform Market- Place Transport & logistics Key = reality of transport execution (but fragmented) (delivering products from consignee to consignor) EU Key: IntroductionBringing buyers & sellers together Trust & safety: Create a safe environment to do business in KEY FUNCTIONS NON EU Border Tax data Key principles Respect of VAT law and other laws Certainty & Proportionality Key objectives Fight against fraud and non-compliance Facilitate business & growth Key challenges Tax administrations Businesses Key data Tax data Control data BUYER Fragmented knowledge on transaction data (eg seller or buyer) Key data = Control data available on request Key data = transaction data Value / Customer / Place / Good (taxe rate) Need for invoice Key data available on request or automatically transferred 23/11/2018