The eCommerce Directive no longer applies to the UK now that the transition period is over. If you are a provider of online services, you should take steps in response to these changes.
What has changed
Rules relating to online activities in European Economic Area (EEA) countries may newly apply to UK online service providers who operate in the EEA now that the transition period is over.
The eCommerce Directive allows EEA online service providers to operate in any EEA country, while only following relevant rules in the country in which they are established. This framework no longer applies to UK providers as the UK has left the EEA and the transition period is over.
You should consider whether your services were previously in scope of the Directive, and if so, ensure that you are compliant with relevant requirements in each EEA country you operate in.
Depending on the nature of your online services you may already comply with these requirements. This could mean that there are little or no immediate changes you need to make to be compliant.
Source gov.uk
Latest Posts in "United Kingdom"
- Boehringer Ingelheim Ltd – Upper Tribunal Rules Against Taxpayer on Price Control Payments Reducing VATable Consideration
- Colchester Institute Corporation (No. 2) – Court of Appeal Upholds Taxpayer Win on Grant Income as Consideration for Education
- HMRC Updates VAT Guidance for Charities, Adds New Relief for Donated Goods from April 2026
- HMRC Issues New Guidance on Option to Tax Property When Cancelling VAT Registration
- Isle of Man Raises Late Payment Interest Rate on VAT to Align with UK from May 2026
