Traduction de «Taxe unique sur les ventes » (Français → Anglais) :

single-stage retail sales tax [ single-stage retail tax ]

provincial retail sales tax

general sales tax

purchase tax (UK)

duty-free sale [ duty-free shop | shipboard sale | tax-exempt sale | tax-free shop ]

The Commission will make legislative proposals in 2016 to reduce the administrative burden on businesses arising from different VAT regimes including (i) extending the current single electronic registration and payment mechanism to intra-EU and 3rd country online sales of tangible goods, (ii) introducing a common EU-wide simplification measure (VAT threshold) to help small start-up e-commerce businesses, (iii) allowing for home country controls including a single audit of cross-border businesses for VAT purposes and (iv) removing the VAT exemption for the importation of small consignments from suppliers in third countries.

The One Stop Shop for sales of online goods is due to come into effect in 2021 to give Member States time to update the IT systems underpinning the system.

The evaluation of the current One Stop Shop for sales of e-services has shown that businesses and tax administrations alike are very satisfied.

EUROVOC descriptor: human nutrition food standard marketing standard third country foodstuff originating product consumer protection single market market approval food safety