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European Union: Implementation of EU VAT e-commerce package

Policy overview

Description

Implementation of 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 …

Scope

Policy Area
International trade, Authorisation, registration and licensing
Policy Instrument
Internal taxation of imports
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
supranational
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2017-12-05
in force

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

2019-11-21
in force

European Council adopts implementing measures for EU VAT e-commerce package in order to implement C…

2020-02-12
adopted

The European Commission adopts the Commission Implementing Regulation (EU) 2020/194 including detai…

2020-09-22
adopted

Due to the Covid-19 crisis the implementation of the EU VAT e-commerce package has been postponed t…

2021-07-01
in force

The EU VAT e-commerce package (VAT for e-commerce) enters into force. It qualifies businesses that …