The adoption of the VAT e-commerce package has brought about major changes to the European tax and customs landscape, particularly with regard to distance sales.
As of 1 July 2021, the European Union adopted a new legislation on value-added tax (VAT) applicable to distance sales (DS) and more broadly to e-commerce.
This new reform, known as the “VAT e-commerce package”, overturns the rules that have been in place until now, particularly for platforms selling goods and services online.
Thus, this new regulation entails tax and customs changes for the intra-European sale of goods, but also for goods coming from outside the European Union.
Source: asd-int.com
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