Implementation E-Commerce Directive, 0% for vaccines and medical test kits and 9% VAT for take-out foods

• Changes concerning remote (distant) sales of goods
• Changes related to the “mini-one-stop-shop” (MOSS) regime
• Changes reflecting a “nil” (0%) rate of VAT for vaccines or medical test kits and a reduced VAT rate of 9% for take-out foods from restaurants and catering services

Source: KPMG

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