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"
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law
- ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Single EU VAT Registration
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Platform Economy
- VAT Committee – General Principle for Calculating Annual Turnover under the SME Scheme
