VATupdate

Circular 2021/C/72 on the VAT regime for cross-border e-commerce activities between businesses and consumers (B2C relationship) 

This circular deals with the VAT rules applicable from 01.07.2021 to distance sales of goods, to certain supplies of goods and to services between businesses and consumers (B2C relationship) in a cross-border context, as introduced in the context of the second part of the VAT package for e-commerce.

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Source fisconetplus

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