The new rules came into action on the 1 July 2021.
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.
For the Explanatory Notes, the OSS Guidelines, the Guidance for Member States and Trade concerning the importation and exportation of low value consignments and the Explanatory Notes on Telecommunications, Broadcasting and Electronic (TBE) services please visit the dedicated Guides page of the One Stop Shop Official Portal.
On 5 December 2017, the Council adopted the VAT e-commerce package consisting of:
- Council Directive (EU) 2017/2455
- Council Regulation (EU) 2017/2454
- Council Implementing Regulation (EU) 2017/2459
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:
- Council Decision (EU) 2020/1109
- Council Regulation (EU) 2020/1108
- Council Implementing Regulation (EU) 2020/1112
- Commission Implementing Regulation (EU) 2020/1318
- Commission Implementing Regulation (EU) 2021/965