The new European Union (EU) VAT system for business-to-consumer (B2C) e-commerce sales comes into force on 1 July 2021. This package of changes comprises:
- a one stop shop for accounting for VAT on B2C services and intra-EU distance sales of goods;
- an import one stop shop to pay import VAT on low value imports from outside the EU; and
- special VAT rules for goods sold to EU consumers via online marketplaces.
We set out details below of the EU’s new e-commerce regime and how it will affect UK suppliers selling to consumers in the EU.
Source RSM
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