natgillin/translations-raw huggingface dataset:
Member States should: (a) provide timely feedback to the fraud signals received from other Member States in Eurofisc; (b) increase their audit activity on MOSS traders and distance sellers; and (c) carefully monitor traders’ compliance with the new threshold of €10 000 for intra-EU supplies of services. 6 
e) utreda anvndningen av lmpliga ÓteknikbaseradeÓ uppbrdssystem, dribland anvndningen av digitala valutor, fr att motverka momsbedrgerier vid e-handel, Medlemsstaterna br a) ge terkoppling i tid p de signaler om bedrgeri som de tar emot frn andra medlemsstater i Eurofisc, b) ka sin revisionsverksamhet avseende MOSS-registrerade handlare och distansfrsljare, c) noggrant vervaka handlarnas efterlevnad av det nya trskelvrdet p 10 000 euro fr tillhandahllande av tjnster inom EU. 6
Introduction 01 E-commerce is the sale or purchase of goods or services, whether between businesses, households, individuals or private organizations, through electronic transactions conducted via the internet or other computer-mediated (online communication) networks1. 
Inledning 01 E-handel r frsljning eller kp av varor eller tjnster mellan fretag, hushll, enskilda personer eller privata organisationer genom elektroniska transaktioner via internet eller andra datormedierade ntverk (online)1.
Over the period 2008 to 2017, the percentage of enterprises that had e-sales increased by 7 percentage points and the enterprises' turnover realised from e-sales as a share of total turnover increased by 5 percentage points2. 
Under perioden 2008Đ2017 kade andelen fretag som hade e-frsljning med 7 procentenheter, och fretagens omsttning frn e-frsljning som andel av den totala omsttningen kade med 5 procentenheter2.
03 Member States are responsible for the collection of VAT and customs duties due on e-commerce cross-border transactions. 
03 Medlemsstaterna ansvarar fr uppbrden av moms och tullar p grnsverskridande e-handelstransaktioner.
Any shortfall in the collection of VAT and customs duties affects the budgets of the Member States and the EU. 
Brister i uppbrden av moms och tullar pverkar EU:s och medlemsstaternas budgetar.
04 The Directorate General for Taxation and the Customs Union (DG TAXUD) is responsible at a strategic and legislative level for customs and taxation policy, including in relation to e-commerce. 
04 Kommissionens generaldirektorat fr skatter och tullar (GD Skatter och tullar) har det strategiska och rttsliga ansvaret fr tull-och skattepolitiken, ven nr det gller e-handel.
Its remit includes developing and managing the Customs Union, and developing tax policy across the EU. 
Dess ansvarsomrde omfattar att utveckla och frvalta tullunionen och att utveckla skattepolitiken i hela EU.
It prepares legislative and strategic initiatives and coordinates cooperation and information sharing between Member States. 
GD Skatter och tullar utarbetar lagstiftningsinitiativ och strategiska initiativ och samordnar samarbetet och informationsutbytet mellan medlemsstaterna.
05 DG TAXUD also chairs the Customs Policy Group (CPG), which supports the implementation of the Customs Union and is composed of the Directors-General of the 28 national customs authorities. 
05 GD Skatter och tullar r ocks ordfrande fr tullpolicygruppen, som stder genomfrandet av tullunionen och bestr av generaldirektrerna fr de 28 nationella tullmyndigheterna.
06 The Directorate General Budget (DG BUDG) is responsible for conducting inspections in relation to “own resources”, a form of revenue made available to the EU budget by the Member States, which includes a resource based on VAT collected and customs duties on imports from outside the EU. 
06 Kommissionens generaldirektorat fr budget (GD Budget) har ansvaret fr att genomfra inspektioner med avseende p Óegna medelÓ, en form av inkomster som medlemsstaterna stller till EU-budgetens frfogande och som till en del bygger p momsuppbrd och tullar p importer frn lnder utanfr EU.
1 2 7 Eurostat and the OECD’s common definition. 
1 2 7 Eurostats och OECD:s gemensamma definition.
Data extracted in December 2018. 
Uppgifter frn december 2018.
See at https://ec.europa.eu/eurostat/statistics-explained/index.php?title=E-commerce_statistics. 
Se https://ec.europa.eu/eurostat/statistics-explained/index.php?title=E-commerce_statistics.
07 The European anti-fraud office, OLAF, is responsible for investigating fraud, corruption and other offences against the EU’s financial interests. 
07 Europeiska byrn fr bedrgeribekmpning, Olaf, har ansvar fr att utreda bedrgerier, korruption och andra brott som skadar EU:s ekonomiska intressen.
Collection of VAT and customs duties in e-commerce: the EU’s current arrangements 08 In general terms, EU customs law is laid down in the Union Customs Code3 (UCC), while VAT is governed by the VAT Directive4. 
Uppbrd av moms och tullar inom e-handeln: EU:s nuvarande system 08 I allmnna termer faststlls EU:s tullagstiftning i unionens tullkodex3, medan momsen styrs av momsdirektivet4.
The EU’s current arrangements for collecting VAT due on e-commerce differ between goods and services. 
I EU:s nuvarande system fr uppbrd av moms p e-handel grs tskillnad mellan varor och tjnster.
Supplies of goods 09 For EU-registered traders supplying goods from one Member State to a consumer in another, the “distance-selling scheme” applies. 
Leveranser av varor 09 Fr EU-registrerade handlare som tillhandahller varor frn en medlemsstat till en konsument i en annan medlemsstat r Óbestmmelserna om distansfrsljningÓ tillmpliga.
This means that, up to a certain sales threshold (usually €35 000, but €100 000 in certain Member States), the trader applies the VAT rate of the Member State where it is registered5. Above this threshold, the trader must register for VAT in, and apply the VAT rate of, the destination Member State (thereby incurring all the reporting and compliance obligations). 
Det innebr att upp till ett visst trskelvrde fr frsljning (vanligtvis 35 000 euro, men i vissa medlemsstater 100 000 euro) tillmpas den momssats som gller i den medlemsstat dr handlaren r registrerad5. verskrids trskelvrdet mste handlaren momsregistrera sig i, och tillmpa den momssats som gller i, destinationsmedlemsstaten (och drmed fullgra alla skyldigheter nr det gller rapportering och efterlevnad).
10 In the case of non-EU traders selling to EU consumers, goods are imported into the EU and are subject to customs clearance. 
10 Nr handlare utanfr EU sljer till konsumenter i EU importeras varorna till EU och blir freml fr tullklarering.
There is a low-value customs relief for goods worth €150 or less (small value consignments), meaning that no customs duties are due on import6. 
Genom ett undantag r varor till ett vrde av 150 euro eller mindre (frsndelser av ringa vrde) befriade frn importtull6.
There is also a VAT relief for goods of negligible value – those not 3 4 5 6 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269 of 10.10.2013, p. 1). 
Det finns 3 4 5 6 Europaparlamentets och rdets frordning (EU) nr 952/2013 av den 9 oktober 2013 om faststllande av en tullkodex fr unionen (omarbetning) (EUT L 269, 10.10.2013, s. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347 of 11.12.2006, p. 
Rdets direktiv 2006/112/EG av den 28 november 2006 om ett gemensamt system fr mervrdesskatt (EGT L 347, 11.12.2006, s.
Pursuant to Article 34 of the VAT Directive. 
I enlighet med artikel 34 i momsdirektivet.
Pursuant to Article 23 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version) (OJ L 324, 10.12.2009, p. 
Artikel 23 i rdets frordning (EG) nr 1186/2009 av den 16 november 2009 om upprttandet av ett gemenskapssystem fr tullbefrielse (kodifierad version) (EUT L 324, 10.12.2009, s.
8 9 exceeding €22 in value (or €10 in certain Member States) are not subject to import VAT7. 
8 9 ocks ett undantag som innebr att varor vars vrde inte verstiger 22 euro (eller 10 euro i vissa medlemsstater) r befriade frn moms vid import7.
Supplies of services 11 E-commerce services supplied8 by a business to private consumers (“B2C supply”) are subject to the “destination principle”, meaning they are subject to VAT at the rate applicable in the consumer’s country of residence. 
Tillhandahllande av tjnster 11 E-handelstjnster som tillhandahlls8 av ett fretag till privatkunder (B2C) omfattas av ÓdestinationsprincipenÓ, vilket innebr att de r momspliktiga med den momssats som gller i konsumentens hemvistland.
The destination principle has applied to B2C supplies of digital services from a non-EU country to EU consumers since 2003. 
Destinationsprincipen har varit tillmplig p tillhandahllande av digitala tjnster frn fretag i ett land utanfr EU till privatkunder i EU sedan 2003.
Since the beginning of 2015, the same principle applies to all e-commerce services provided by an EU supplier to a consumer in another Member State. 
Sedan brjan av 2015 gller samma princip fr alla e-handelstjnster som tillhandahlls av en leverantr i EU till en konsument i en annan medlemsstat.
Previously, such services had been subject to the VAT rate of the supplier’s country of residence. 12 From the beginning of 2015, the EU legislator has introduced the “Mini One Stop Shop” (MOSS) system for the taxation of telecommunications, broadcasting and electronically supplied services. 
12 I brjan av 2015 infrde EU:s lagstiftare ordningen med en enda kontaktpunkt (MOSS Đ Mini One Stop Shop) fr beskattning av telekommunikationstjnster, radio-och televisionssndningar och tjnster som tillhandahlls p elektronisk vg.
However, they can register to pay VAT in any Member State of their choice9 (the “Member State of identification” or MSIDE) and submit a single VAT return there, listing all services supplied to each Member State of consumption and paying the relevant VAT on these. 
Emellertid kan de registrera sig fr betalning av moms i en valfri medlemsstat9 (ÓidentifieringsmedlemsstatenÓ) och lmna in en enda momsdeklaration dr med en frteckning ver alla tjnster som tillhandahllits i varje konsumtionsmedlemsstat och betala tillmplig moms p dessa.
The MSIDE then transfers the VAT owed to each Member State of consumption. 
Identifieringsmedlemsstaten verfr drefter den moms som ska betalas till varje konsumtionsmedlemsstat.
13 Figure 1 shows how B2C supplies of digital services made by traders registered in the MOSS are taxed in the different Member States of consumption (MSCON). 
13 Figur 1 visar hur digitala tjnster som tillhandahlls privatkunder av fretag som r registrerade i MOSS-systemet beskattas i de olika konsumtionsmedlemsstaterna.
7 8 Pursuant to Article 23 of Council Directive 2009/132/EC, determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version) (OJ L 292, 10.11.2009, p. 5). 
7 8 Enligt artikel 23 i rdets direktiv 2009/132/EG om tillmpningsomrdet fr artikel 143 b och c i direktiv 2006/112/EG vad gller befrielse frn mervrdesskatt vid slutlig import av vissa varor (kodifierad version) (EUT L 292, 10.11.2009, s. 5).
Article 24 of the VAT Directive defines “Supply of services” as “any transaction which does not constitute a supply of goods”. 
I artikel 24 i momsdirektivet definieras Ótillhandahllande av tjnsterÓ som Óvarje transaktion som inte utgr leverans av varorÓ.
9 10 See Sections 2 and 3, Chapter 6 of Title XII of the VAT Directive. 
9 10 Se avsnitten 2 och 3 i kapitel 6 i avdelning XII i momsdirektivet.
Unless the trader has established his business in the EU. 
Svida inte handlaren har etablerat sin verksamhet inom EU.
Figure 1 – B2C supply of e-commerce services for traders registered in MOSS to customers in different Member States 10 Source: ECAbasedon“YourpocketguidetoVATondigitale-commerce”,Bellheim,Brown,Erneholm, Jundt, et al. 
Figur 1 Đ Tillhandahllande av e-handelstjnster frn fretag som r registrerade i MOSS-systemet till privatkunder i olika medlemsstater 10 Klla: Revisionsrtten, baserat p Your pocket guide to VAT on digital e-commerce (din handbok om moms p digital e-handel), Bellheim, Brown, Erneholm, Jundt m.fl.
Risks of the current arrangements for collecting VAT and customs duties on e-commerce 14 There are no estimates available of VAT losses at EU level on cross-border supplies of services, but the Commission estimates losses on supplies of low value goods from non-EU countries to be as high as €5 billion per year. 
Risker med de nuvarande systemen fr uppbrd av moms och tullar p e-handel 14 Det finns inga uppskattningar av momsfrlusterna p EU-niv nr det gller grnsverskridande tillhandahllande av tjnster, men fr leverans av varor av ringa vrde frn lnder utanfr EU uppskattar kommissionen frlusterna till hela 5 miljarder euro per r.
Other estimates are shown in paragraphs 101 to 107. 
Andra berkningar visas i punkterna 101Đ107.
15 While the single market abolished border controls for intra-EU trade, all non-EU goods entering Member States are subject to customs controls. 
15 P den inre marknaden har man slopat grnskontrollerna fr handel inom EU, men alla varor som frs in till medlemsstaterna frn lnder utanfr EU omfattas av tullkontroller.
Services provided digitally from outside the EU represent a particular risk: such services do not physically cross any border and are not subject to the same controls as goods entering the EU. 
Tjnster som tillhandahlls digitalt frn lnder utanfr EU innebr en srskild risk, eftersom sdana tjnster inte passerar ngon fysisk grns och inte blir freml fr samma kontroller som varor som frs in till EU.
Intra-EU trade in services is liable to VAT and Member States need to be aware of the existence of such transactions in order to be able to tax properly. 
Handeln med tjnster inom EU r momspliktig, och medlemsstaterna behver vara medvetna om frekomsten av sdana transaktioner fr att kunna beskatta dem p rtt stt.
Reliance on traders cooperating voluntarily 16 One general risk – for goods and services supplied by both EU and non-EU traders – is that the existing set-up essentially relies on traders’ willingness to register and pay the VAT due. 
Tilltron till att handlare samarbetar frivilligt 16 En generell risk Đ fr varor och tjnster som tillhandahlls av handlare bde inom och utanfr EU Đ r att det befintliga systemet i huvudsak bygger p aktrernas vilja att registrera sig och betala moms.
Member States have no enforcement powers outside their own jurisdiction, especially in relation to non-EU traders. 
Medlemsstaterna har inga verkstllande befogenheter utanfr sina egna jurisdiktioner, srskilt inte nr det gller handlare i lnder utanfr EU.
This makes it difficult for them to ensure the completeness of the collection of VAT in the Member State where the goods and services are ultimately consumed. 
Det gr det svrt fr dem att skerstlla en fullstndig uppbrd av momsen i den medlemsstat dr varorna och tjnsterna slutligen konsumeras.
Risks in legal framework and cooperation arrangements 17 There is the risk that tax and customs authorities in the Member State of consumption will not use the administrative cooperation arrangements to request information from the country or countries where the supplier is registered or identified. 
Risker i regelverk och samarbetsarrangemang 17 Det finns en risk att skatte-och tullmyndigheterna i konsumtionsmedlemsstaten inte anvnder arrangemangen fr administrativt samarbete fr att begra information frn det land eller de lnder dr leverantren r registrerad eller identifierad.
Without such information exchanges, it is difficult for the tax/customs authorities in the Member State of consumption to detect the untaxed transactions. 
Utan sdant informationsutbyte r det svrt fr skatte-och tullmyndigheterna i konsumtionsmedlemsstaten att upptcka obeskattade transaktioner.
Moreover, B2C transactions are not covered by the VAT information exchange system, an electronic network for transmitting VAT information both on valid VAT identification numbers of companies registered in the Member States, and on tax-exempt intra-EU supplies. 
Dessutom omfattas inte transaktioner frn fretag till privatkunder av systemet fr utbyte av information om mervrdesskatt, som r ett elektroniskt ntverk fr verfring av momsinformation bde om giltiga momsregistreringsnummer fr fretag som r registrerade i medlemsstaterna och om skattebefriade leveranser inom EU.
18 Another risk is that the tax authorities of the country of registration (or the MSIDE) have little incentive to carry out proper checks on suppliers because any VAT discovered belongs to the Member State of consumption. 
18 En annan risk r att skattemyndigheterna i det land dr handlaren r registrerad (eller identifieringsmedlemsstaten) har fga incitament att utfra ordentliga kontroller, eftersom de momsskulder som upptcks ska betalas till konsumtionsmedlemsstaten.
Risk of non-compliance 19 This reliance on traders’ cooperation leaves the system open to various forms of non-compliance. 
Risk fr bristande efterlevnad 19 Det faktum att man frlitar sig p att handlarna samarbetar innebr en systemrisk fr olika former av bristande efterlevnad.
In the case of the distance-selling scheme, one risk is that suppliers might not register in the destination Member State if their sales there are above the relevant threshold. 
Nr det gller bestmmelserna om distansfrsljning finns en risk att leverantrer inte registrerar sig i destinationsmedlemsstaten om deras frsljning dr verstiger det gllande trskelvrdet.
Another risk, given that differences in VAT rates between Member States potentially make fraud on distance sales more advantageous, is of suppliers underreporting sales VAT in order to remain under the threshold and avoid charging the higher VAT applicable in the destination Member State. 
En annan risk r, med tanke p att skillnader i momssatser mellan medlemsstaterna kan gra bedrgerier vid distansfrsljning mer lnsamma, att leverantrer underrapporterar vrdet av sin frsljning fr att hlla sig under trskelvrdet och undvika debitering av den hgre momssatsen i destinationsmedlemsstaten.
This would allow suppliers based in Member States with lower VAT rates to unfairly undercut those in Member States with higher VAT and lead to lost revenue for the national budgets. 
Det skulle innebra att leverantrer baserade i medlemsstater med lgre momssatser p ett otillbrligt stt kan hlla lgre priser n 11
This reduces national budget revenue and allows non-EU suppliers to undercut EU-registered suppliers. 
Detta minskar de nationella budgetintkterna och gr att leverantrer utanfr EU kan stta lgre priser n EU-registrerade leverantrer.
21 The VAT and customs exemptions for low-value consignments potentially encourage another form of non-compliance: the systematic undervaluation of goods on import declarations for the purposes of evasion. 
21 Moms-och tullbefrielsen p frsndelser av ringa vrde kan uppmuntra till en annan form av bristande efterlevnad, nmligen att varor systematiskt undervrderas i importdeklarationerna i syfte att undg betalning av moms och tull.
22 The EU’s “e-commerce package”, proposed by the European Commission on 1 December 2016 and adopted by the Council at the end of 2017, intended to address these issues. 
22 Syftet med EU:s Óe-handelspaketÓ, som freslogs av Europeiska kommissionen den 1 december 2016 och antogs av rdet i slutet av 2017, var att ta itu med dessa frgor.
It was drawn up within the framework of the Strategy for the EU Digital Single Market. 
Det utarbetades inom ramen fr EU:s strategi fr den digitala inre marknaden.
The first reforms in respect of VAT came into effect on 1 January 2019. 
De frsta reformerna p momsomrdet trdde i kraft den 1 januari 2019.
Other measures will come into effect in 2021. 12 
Andra tgrder kommer att trda i kraft 2021. 12
Audit scope and approach 23 The audit assessed whether the Commission and the Member States are addressing effectively the challenges faced by Member States in collecting the correct amounts of VAT and customs duties due on goods and services traded over the internet. 
Revisionens omfattning och inriktning samt revisionsmetod 23 Vid revisionen bedmdes huruvida kommissionen och medlemsstaterna p ett ndamlsenligt stt hanterar de utmaningar som medlemsstaterna stlls infr nr det gller uppbrd av rtt moms-och tullbelopp fr varor och tjnster som handlas via internet.
In particular, we examined whether: (a) the Commission has established a sound regulatory and control framework on e-commerce with regard to the collection of VAT and customs duties; and (b) the Member States’ control measures help ensure the complete collection of VAT and customs duties in respect of e-commerce. 
Vi underskte framfr allt huruvida a) kommissionen har etablerat ett sunt regelverk och kontrollsystem fr e-handeln med avseende p uppbrd av moms och tullar, b) medlemsstaternas kontrolltgrder bidrar till att skerstlla att moms och tullar uppbrs i sin helhet i samband med e-handel.
24 We visited the tax and customs authorities of five Member States: Germany, Ireland, the Netherlands, Austria and Sweden. 
24 Vi beskte skatte-och tullmyndigheterna i fljande fem medlemsstater: Tyskland, Irland, Nederlnderna, sterrike och Sverige.
We selected them according to the following risk criteria: (i) the estimated amount of VAT foregone related to exemptions granted by the legislation for low value consignments11; (ii) the number of registered traders in the MOSS system per Member State12; and (iii) the volume of e-sales made by traders registered in one Member State to customers in other Member States13. 
Vi valde ut dem enligt fljande riskkriterier: i) det uppskattade beloppet fr momsfrluster till fljd av beviljade undantag enligt lagstiftningen om frsndelser av ringa vrde11, ii) antalet registrerade handlare i MOSS-systemet per medlemsstat12 och iii) volymen p e-frsljningen frn handlare registrerade i en medlemsstat till kunder i en annan medlemsstat13.
25 We carried out this audit because the collection of VAT and customs duties in cross-border e-commerce has been prone to irregularities. 
25 Vi genomfrde den hr revisionen eftersom oriktigheter har frekommit i samband med uppbrden av moms och tullar vid grnsverskridande e-handel.
In particular, e-commerce is open to abuse by non-EU suppliers, putting EU traders at a disadvantage. 
Framfr allt kan e-handeln missbrukas av leverantrer utanfr EU, till nackdel fr handlare inom EU.
Such irregularities directly affect the Member States’ budgets and the European Union’s, by reducing the Member States’ collection of customs duties. 
Sdana oriktigheter pverkar direkt medlemsstaternas budgetar och EU-budgeten genom att medlemsstaternas uppbrd av tullar minskar.
It also indirectly affects their VAT-based contributions. 
De pverkar dessutom indirekt medlemsstaternas momsbaserade bidrag.
They also distort the level playing field in the internal market. 
De snedvrider ocks konkurrensvillkoren p den inre marknaden.
We also audited the taxation of VAT and customs duties on cross-border supplies of goods set up in the VAT and customs legislation. Finally, we reviewed the 11 Based on data from “Assessment of the application and impact of the VAT exemption for importation of small consignments” – Final report EY May 2015, p. 
11 Baserat p uppgifter frn Assessment of the application and impact of the VAT exemption for importation of small consignments (bedmning av tillmpningen och effekterna av momsbefrielsen p import av frsndelser av ringa vrde) Đ slutrapport EY, maj 2015, s.
12 Based on data provided by TAXUD, showing the number of registered traders as of 31.10.2017. 
12 Baserat p uppgifter frn GD Skatter och tullar, som visar antalet registrerade handlare den 31.10.2017.