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Resources

The new rules will came into action on 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.

Explanatory Notes and Guidance documents

Member States OSS contact details

Explanatory Notes on VAT e-commerce rules

Guide to the VAT One Stop Shop (applicable from 1 July 2021) (Chinese - Japanese)

Guidance for Member States and Trade concerning the importation and exportation of low value consignments

Explanatory Notes on Telecommunications, Broadcasting and Electronic (TBE) services

VAT rates

Taxes in Europe database

Campaign tools

Factsheets

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Infographics

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Posters

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Videos

New VAT e-commerce rules - Online sellers

New VAT e-commerce rules - Online sellers (short)

New VAT e-commerce rules - Electronic Interfaces

New VAT e-commerce rules - Electronic Interfaces (short)

New VAT e-commerce rules - Customers

Press Material

B2C Press release

Other documents

Legislation

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:

Impact assessment

Impact assessment