Transposition of VAT obligations for distance sales of goods and the simplification of cross-border trade (EU E-Commerce Directive)

Law of December 15, 2020 amending the amended law of February 12, 1979 on value added tax for the purposes of:
1 ° transposing Article 2 of Council Directive (EU) 2017/2455 of December 5, 2017 amending Directive 2006/112/EC and Directive 2009/132/EC with regard to certain value added tax obligations applicable to the supply of services and distance sales of goods;
2 ° complete the transposition of Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonization and simplification of certain rules in the value tax system added for the taxation of trade between Member States;
3 ° transpose Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards the provisions relating to distance sales of goods and certain internal deliveries of goods;
4 ° transpose Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC on the general excise system with regard to the defense effort within the framework of the Union.

Source legilux (in French)

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