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Box E3 of the CA3 VAT return, entitled “Distance selling taxable in another Member State for the benefit of non-taxable persons (B2C sale)”, is a section that requires particular vigilance.
As of January 1, 2025, only certification by an accredited organization will be valid for cash register software, making the certificate of conformity by the publisher void.
In this detailed article, we return to the principles of the DAC7 regulation, which mainly concerns operators connecting sellers with buyers through a digital solution.