{"id":4532,"date":"2021-07-16T10:18:55","date_gmt":"2021-07-16T08:18:55","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/sistema-de-finestreta-unica-o-one-stop-shop\/"},"modified":"2021-07-16T10:18:56","modified_gmt":"2021-07-16T08:18:56","slug":"sistema-de-finestreta-unica-o-one-stop-shop","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/sistema-de-finestreta-unica-o-one-stop-shop\/","title":{"rendered":"Sistema de Finestreta \u00danica o One-Stop Shop (OSS) en el comer\u00e7  electr\u00f2nic a la Uni\u00f3 Europea"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4532\" class=\"elementor elementor-4532 elementor-4523\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2effc1ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2effc1ef\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a511023\" data-id=\"6a511023\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16e5257 elementor-widget elementor-widget-heading\" data-id=\"16e5257\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/sistema-de-finestreta-unica-o-one-stop-shop\/#Sistema_de_Finestreta_Unica_o_One-Stop_Shop_OSS_en_el_comerc_electronic_a_la_Unio_Europea\" >Sistema de Finestreta \u00danica o One-Stop Shop (OSS) en el comer\u00e7  electr\u00f2nic a la Uni\u00f3 Europea<\/a><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Sistema_de_Finestreta_Unica_o_One-Stop_Shop_OSS_en_el_comerc_electronic_a_la_Unio_Europea\"><\/span>Sistema de Finestreta \u00danica o One-Stop Shop (OSS) en el comer\u00e7  electr\u00f2nic a la Uni\u00f3 Europea<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447380c0 elementor-widget elementor-widget-text-editor\" data-id=\"447380c0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A partir del darrer dijous 1 de juliol, i despr\u00e9s de prorrogar-se la seva entrada en vigor degut a la crisi sanit\u00e0ria de la Covid-19, entra en funcionament en els pa\u00efsos membres la Uni\u00f3 Europea el sistema de finestreta \u00fanica o One-Stop Shop (OSS) aplicable a l\u2019E-commerce. Fins a la data, aquest sistema nom\u00e9s s\u2019aplicava als serveis prestats per via electr\u00f2nica (ESS) a trav\u00e9s del sistema MOSS.<\/p>\n<p>En primer lloc, cal senyalar que aquest nou sistema simplifica el r\u00e8gim fiscal de vendes per vies electr\u00f2niques: el prove\u00efdor que materialitzi vendes a dist\u00e0ncia repercutir\u00e0 l\u2019IVA en destinaci\u00f3 (quan s\u2019excedeixin els 10.000.-\u20ac de facturaci\u00f3 anual a pa\u00efsos de la UE com a criteri unificat) sense tenir en compte els anteriors requisits de representaci\u00f3 fiscal a cada Estat Membre o els diferents barems econ\u00f2mics de cada jurisdicci\u00f3.<\/p>\n<p>En aquest sentit, es simplifiquen els registres d\u2019IVA a trav\u00e9s del procediment One-Stop Shop: les empreses que es dediquin al comer\u00e7 electr\u00f2nic nom\u00e9s hauran d\u2019efectuar un sol registre, el del seu \u201cEstat d\u2019identificaci\u00f3\u201d. En aquest sentit, pels empresaris amb seu social en un Estat Membre de la Uni\u00f3 Europea, el seu Estat d\u2019identificaci\u00f3 ser\u00e0 el mateix Estat on disposen de la seu social. En canvi, per les empreses establertes fora de la Uni\u00f3, el seu Estat d\u2019identificaci\u00f3 ser\u00e0 l\u2019Estat des del qual efectu\u00efn les entregues intracomunit\u00e0ries.<\/p>\n<p>En definitiva, les conseq\u00fc\u00e8ncies previsibles que aquest nou sistema portar\u00e0 als empresaris s\u00f3n, en primer lloc, una gran simplificaci\u00f3 dels tr\u00e0mits i formalitats (i, per conseg\u00fcent, els costos associats a la identificaci\u00f3 i representaci\u00f3 fiscal) abans requerides per registrar-se a efectes de l\u2019IVA, donat que l\u2019empresari es podr\u00e0 registrar en un sol Estat Membre per totes les entregues realitzades amb dest\u00ed a qualsevol dels altres Estats Membres. A m\u00e9s, com que aquest registre es du a terme en un \u00fanic Estat Membre, la declaraci\u00f3 de l\u2019IVA tamb\u00e9 \u00e9s \u00fanica: nom\u00e9s caldr\u00e0 presentar-la, per totes les entregues realitzades dins el conjunt de la Uni\u00f3 Europea, a l\u2019Estat d\u2019identificaci\u00f3 de l\u2019empresari. De la mateixa manera, aquest IVA meritat es liquidar\u00e0 a trav\u00e9s d\u2019un \u00fanic pagament determinat per aquesta \u00fanica declaraci\u00f3.<\/p>\n<p>Aix\u00ed doncs, els empresaris andorrans dedicats al comer\u00e7 electr\u00f2nic que realitzin entregues a qualsevol Estat de la Uni\u00f3 Europea nom\u00e9s s\u2019hauran de registrar en un sol Estat Membre de la Uni\u00f3 i liquidar l\u2019IVA meritat en aquest mateix Estat.<\/p>\n<p>Sens dubte es tracta d\u2019una evoluci\u00f3 de gran rellev\u00e0ncia per a simplificar els tr\u00e0mits dels operadors intracomunitaris (amb independ\u00e8ncia d\u2019estar situats fora de la Uni\u00f3) que, a la vegada, fa viable el compliment de les obligacions formals per parts d\u2019aquelles entitats que, amb el sistema precedent, podien trobar una veritable barrera d\u2019entrada en el mercat per l\u2019elevat cost que implicava.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ffdc2ee elementor-widget elementor-widget-text-editor\" data-id=\"4ffdc2ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Marcos Sutil<\/b><\/p>\n<p><span style=\"color: #a22d58;\">Departament Fiscal<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c37613 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4c37613\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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":"<p>A partir del darrer dijous 1 de juliol, i despr\u00e9s de prorrogar-se la seva entrada en vigor degut a la crisi sanit\u00e0ria de la Covid-19, entra en funcionament en els pa\u00efsos membres la Uni\u00f3 Europea el sistema de finestreta \u00fanica o One-Stop Shop (OSS) aplicable a l\u2019E-commerce. Fins a la data, aquest sistema nom\u00e9s s\u2019aplicava [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4537,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=4532"}],"version-history":[{"count":1,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4532\/revisions"}],"predecessor-version":[{"id":4533,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4532\/revisions\/4533"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/4537"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=4532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=4532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=4532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}