European Union: EU VAT e-commerce Package

The EU VAT e-commerce package (VAT for e-commerce) enters into force. It qualifies businesses that facilitate the supply of goods through the use of an online electronic interface as receivers and suppliers of the goods for VAT purposes, leading to …

Due to the Covid-19 crisis the implementation of the EU VAT e-commerce package has been postponed to 1 July 2021.

The European Commission adopts the Commission Implementing Regulation (EU) 2020/194 including details of the VAT One Stop Shop.

European Council adopts implementing measures for EU VAT e-commerce package in order to implement Council Directive (EU) 2017/2455

On 5 December 2017, the Council adopted the VAT e-commerce package.