Ar užsienio internetinės parduotuvės prekių tiekimas vietos vartotojui yra PVM apmokestinamas tiekimas?

E-commerce is developing and plays a vital role in the European Union countries’ economy. E-commerce is about conducting business transactions by electronic means. This thesis focuses on Business-to-Consumer and Business-to-Business model of E-commerce. Whenever commercial goods are imported into EU countries, there are issues concerning taking ample taxes on them by the European Union Tax. The movement of goods across the EU produces several VAT-related complications and legislation of the EU has not established a functional VAT system within the region as it would within a single nation (VAT charges in a EU member place of origin subtracted in a EU member state of destination). Thus, where movement of goods involves other member states, there is vagueness over the place of a taxable transaction for the countries in the EU involved in the transaction. Therefore, the main objective of this thesis is to evaluate when goods supply of an internet shop from a foreign country to a local consumer is deemed VAT-taxable. The thesis shows that tax authority has found taxation of E-commerce transaction challenging because of nature and its operations. Permanent Establishment (PE) principles cannot be established because an online site is incapable of determining a PE. Ascertaining the place of supply still raises the issue of who a taxpayer should be. The EU lacks a consistent means of categorizing the parties to E-shop transactions and to determine their location. And, the creation of the de-minims thresholds for bonuses and VAT on importation of commodities into the European Union has a counterproductive effect. It favours consumers who shop abroad and non-EU E-shop sellers. This thesis ended with recommendations and conclusions for the EU tax authority on how to sustain the competitive advantage of E-commerce.Ar užsienio internetinės parduotuvės prekių tiekimas vietos vartotojui yra PVM apmokestinamas tiekimas