Il Decreto legislativo 83/2021 recepisce il pacchetto di novità IVA UE che riforma l’applicazione dell’IVA sul commercio elettronico (e-commerce B2C), introducendo un sistema di assolvimento centralizzato dell’IVA a partire dal 1° luglio 2021.
Illustriamo brevemente le procedure per l’adesione e la gestione dei nuovi regimi opzionali OSS e IOSS rispettivamente per le vendite a distanza e prestazioni di servizi B2C e le importazioni nella UE di beni di importo non superiore a 150 Euro.
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