The new European Union (EU) VAT system for business-to-consumer (B2C) e-commerce sales comes into force on 1 July 2021. This package of changes comprises:
- a one stop shop for accounting for VAT on B2C services and intra-EU distance sales of goods;
- an import one stop shop to pay import VAT on low value imports from outside the EU; and
- special VAT rules for goods sold to EU consumers via online marketplaces.
We set out details below of the EU’s new e-commerce regime and how it will affect UK suppliers selling to consumers in the EU.
Source RSM
Latest Posts in "European Union"
- Implementing a ViDA Implementation Strategy – What Should You Know?
- ECJ VAT Cases decided in 2025
- ECJ C-535/24 (Svilosa) – Judgment – Acts by a creditor to recover debt without debtor’s mandate aren’t classified as ‘supply of services’
- ViDA Risks: Key Concerns Highlighted by the European Commission
- General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?
