The new rules will come into action on 1 July 2021 but preparation can start right here, right now.
Browse the tools below and feel free to share them with colleagues and stakeholders so everyone can get informed and prepare for the changes to cross-border VAT e-commerce in the EU.
Still to come
On 5 December 2017, the Council adopted the VAT e-commerce package consisting of:
On 21 November 2019, the Council adopted the implementing measures for VAT e-commerce package consisting of:
On 12 February 2020, the Commission adopted the Commission Implementing Regulation (EU) 2020/194 laying down details on the working of the VAT One Stop Shop.
Due to the practical difficulties created by the measures taken to contain the coronavirus pandemic, the following acts were adopted postponing the application of the VAT e-commerce package to 1 July 2021: