1. 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