We previously informed you that from October 1, 2020, only a person established in the Union may be listed as an exporter in box 2 of the export declaration. This date will be postponed to 1 January 2021. The reason for this is that we are still investigating whether there are any consequences for the non-fiscal legislation of the definition ‘exporter’ in the customs declaration. In this study we also include the application in other Member States.
Source: globalvatcompliance.com
