HMRC Guidance: The eCommerce Directive and the UK

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.




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