Changes to the value added tax (VAT) rules with regard to cross-border e-commerce are effective 1 July 2021.
As noted in an EC release (28 June 2021), the changes generally affect online sellers that sell goods to consumers and digital platforms. Consumers importing goods in consignments from non-EU countries for their own needs, as well as other persons carrying out import of goods from third countries for their business activities, will also be affected.
Source KPMG
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