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European Union: Commission adopts Regulation on EU VAT e-commerce Package

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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 source

Scope

Policy Area
International trade
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
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 …

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

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

all goods (physical or digital): sale

service (any type): sale