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”
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