European Union: Commission adopts Regulation on EU VAT e-commerce Package
Description
Commission adopts Regulation on EU VAT e-commerce Package
The European Commission adopts the Commission Implementing Regulation (EU) 2020/194 including details of the VAT One Stop Shop.
Original sourceScope
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
Hide details
2019-11-21
in force
2020-02-12
adopted
2020-09-22
adopted
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
platform intermediary: e-commerce,platform intermediary: user-generated content
Category
All
3rd party
2
Type
Private organisation
Economic activity
platform intermediary: e-commerce
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Subordination under sales, use or value-added tax
Registration requirement
Sanctions
Regulated subjects
1
2
Regulatory tool
Recordkeeping requirement
Sanctions
Regulated subjects
1
service (any type): sale
Regulatory tool
Subordination under sales, use or value-added tax
Registration requirement
Sanctions
Regulated subjects
1
2
Regulatory tool
Recordkeeping requirement
Sanctions
Regulated subjects
1