E-commerce is flourishing, and has recently gained even more momentum as a result of the global pandemic. However, the growth of e-commerce also requires an evolution in the area of VAT legislation. The European Union (EU) is set to implement new VAT legislation very soon, while Switzerland introduced new VAT rules for e-commerce sales of goods as of 1 January 2019. Hereafter, we discuss these developments in both the EU and Switzerland. We discuss what these changes mean for businesses involved in e-commerce.
Source Baker Tilly
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