The EU VAT E-Commerce Package has been delayed with 6 months and will be implemented on July 1, 2021. The dates of transposition and application of the second batch of the new VAT e-commerce rules, have been published in the Official Journal of the European Union on July 29, 2020.
- Council Regulation (EU) 2020/1108 amending Regulation (EU) 2017/2454
- Council Decision (EU) 2020/1109 amending Directives (EU) 2017/2455 and (EU) 2019/1995; and
- Council Implementing Regulation (EU) 2020/1112, amending Implementing Regulation (EU) 2019/2026
Updated overview of Legislative acts at European level for the implementation of the new E-Commerce VAT rules
Prior communication on implementation at EU level: Legislative acts at European level for the implementation of the new E-Commerce VAT rules
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