- Changes to the Council Directive 2006/112/EC: Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995 (VAT Directive)
- Changes to the Council Implementing Regulation (EU) No282/2011: Council Implementing Regulation (EU) 2019/2026
- Changes to Council Regulation (EU) N o904/2010 on administrative cooperation and combating fraud in the field of VAT: Council Regulation (EU) 2017/2454 (Administrative Cooperation Regulation) – See Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax
- As the new VAT rules on E-Commerce would initially be implemented per January 1, 2021, new regulations have been published to postpone the implementation till July 1, 2021 (LINK)
- Explanatory Notes on the new VAT e-commerce rules – available in all official EU languages
See also EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 1 – Current VAT rules
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