European Union: Council adopts EU VAT e-commerce package

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

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

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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 …