New VAT regime for electronic commerce: the new declaration and information obligations

A little over a month after the entry into force of the new VAT rules that, as of July 1, 2021 , will regulate electronic commerce – which we referred to in detail in our periscope last March, ‘ The new VAT for electronic commerce is here ‘, the development regulations, relating to formal obligations and tax management under this new regime , are still pending approval .

Source PwC