Effective Jan 1, 2021, new rules will apply to distance sales of goods (E-Commerce) in the European Union.
A number of Council Directives and Council Implementing Regulations have been issued. Overview EU VAT legislation on E-Commerce
Latest regulation (2020/194) was issued on Feb 12, 2020 related to detailed rules 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, see ”Commission Implementing Regulation published on new VAT e-commerce rules”
Latest Posts in "European Union"
- EU to Scrap €150 Customs Exemption by 2028, Introduce €2 Levy in 2026
- EU Abolishes €150 Customs Threshold to Curb Small Parcel Influx and Ensure Fair Competition
- ViDA Implementation Strategy: Preparing Industry for VAT Reform in the Digital Age
- EU to Remove €150 Customs Duty Exemption for E-Commerce Parcels from 2026
- Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138)
