{"id":11896,"date":"2023-11-22T10:05:03","date_gmt":"2023-11-22T10:05:03","guid":{"rendered":"https:\/\/www.directfromitaly.it\/vat-the-eu-tax-authorities-declare-war-on-e-commerce-fraud\/"},"modified":"2023-11-22T10:05:03","modified_gmt":"2023-11-22T10:05:03","slug":"vat-the-eu-tax-authorities-declare-war-on-e-commerce-fraud","status":"publish","type":"post","link":"https:\/\/www.directfromitaly.it\/en\/vat-the-eu-tax-authorities-declare-war-on-e-commerce-fraud\/","title":{"rendered":"VAT: The EU tax authorities declare war on E-commerce fraud"},"content":{"rendered":"\t\t
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\"Digital EU tax authority from 2024: new rules for e-commerce, quarterly communications on cross-border payments to combat tax fraud.\"<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The EU tax authority is going digital and is targeting e-commerce starting in 2024. As of January 1, 2024, payment service providers are required to send the tax authorities, on a quarterly basis, details regarding cross-border payments made via credit or debit cards. This new provision is the result of the EU Directive 2020\/284, designed to combat tax fraud in the realm of e-commerce.<\/strong> <\/p>\n

The instructions on the communication to be transmitted were provided by the Revenue Agency<\/strong> through a measure dated November 20, 2023<\/strong>, thereby aligning with the European regulatory framework.<\/p>\n

It is important to note that this flow of information is not limited to Italy; the tax authorities of individual states are required to transmit this data to the central electronic payment information system<\/strong> known as CESOP<\/strong>.<\/p>\n

From the measure dated November 20, 2023, a system for cross-tracking online payments emerges.<\/p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Instructions for use: How should the communication to the Revenue Agency take place starting in 2024?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Every quarter, payment service providers for whom Italy is the country of origin must transmit the information in their possession through the SID<\/strong> (Data Exchange System). Some of the required data include: <\/p>\n

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  • the BIC or other business identification code <\/strong>that identifies the payment service provider;<\/li>\n
  • the name or business name of the payment beneficiary <\/strong>as recorded in the documentation of the payment service provider;<\/li>\n
  • the details of cross-border payments specified in Article 40-ter of the VAT Decree.<\/strong><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    These and many other points are specified in the measure. However, the EU’s strategy is not limited to communications from businesses; at the center of attention is CESOP,<\/strong> the central electronic payment information system.<\/strong><\/p>\n

    This system, comparable to a large repository of information from the various tax authorities of different EU states, will be tasked with helping to combat fraud by storing, aggregating, and analyzing all VAT-related payment information transmitted by the member states for each individual beneficiary.<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    “Digital EU tax authority from 2024: new rules for e-commerce, quarterly communications on cross-border payments to combat tax fraud.” The EU tax authority is going digital and is targeting e-commerce starting in 2024. As of January 1, 2024, payment service providers are required to send the tax authorities, on a quarterly basis, details regarding cross-border […]<\/p>\n","protected":false},"author":2,"featured_media":10931,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-11896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nVAT: The EU tax authorities declare war on E-commerce fraud<\/title>\n<meta name=\"description\" content=\"The EU tax authority is going digital and is targeting e-commerce starting in 2024. 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