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Commission Implementing Regulation published on new VAT e-commerce rules

Commission Implementing Regulation on detailed technical rules on information collected under new VAT e-commerce rules .

On 13 February 2020, Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No. 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods, was published in the Official Journal of the European Union. The new rules under Commission Implementing Regulation (EU) 2020/194 will enter into effect on 1 January 2021.

Source eur-lex

Link to eurlex – all available languages