Legal framework in the EU related to B2C certain services, distance sales of goods and certain domestic supplies of goods

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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