E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021 – Overview of the implementation in the EU MS

Last update: May 12, 2021

For further information on what will change per July 1, 2021, click HERE

For the consolidated version of the EU VAT Directive, including the new rules applicable as of 1 July 2021, click HERE

Country Status Links
European Union Implemented, applicable as of July 1, 2021 Legal framework in the EU
Implementing regulation
Postponement to July 1, 2021
Austria Approved Link
Belgium Approved Link
Bulgaria Approved Link
Croatia Approved Link
Cyprus ?? Link
Czech Republic Approved by the Chamber of Deputies? Link
Denmark Approved Link
Estonia Approved Link
Finland On the agenda to implement Link
France Included in draft Budget 2021 Link
Germany Approved LInk
Greece ?? Link
Hungary Included in draft Budget 2021 Link
Ireland Guidance issued Link
Italy Approved Link
Latvia ?? Link
Lithuania Approved Link
Luxembourg Approved Link
Malta Approved Link
Netherlands Approved Link
Poland Approved Link
Portugal Approved Link
Romania Registration OSS opened – Law approved? Link
Slovakia Implemented Link
Slovenia Approved Link
Spain Approved Link
Sweden Approved LInk
Norway Removal threshold LInk
Switzerland VAT regulation issued Link
United Kingdom Changes per Jan 1, 2021 Link

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