Statement of outcomes
Statement of outcomes of the advisory group for co-operation with partner economies
September 22, 2020

New VAT e-commerce rules

Explanatory Notes on VAT changes

New rules of VAT tax

From 1 July 2021, a number of amendments to Directive EU VAT Directive will start to apply affecting the VAT rules applicable to cross-border business-to-consumer (B2C) e-commerce activities.

The rationale for these changes is to overcome the barriers to cross-border online sales as announced in the Commission’s 2015 Communication “A Digital Single Market Strategy for Europe” and the 2016 Communication on an action plan on VAT “Towards a single EU VAT area – Time to decide”.

For more information click the links below:
Explanatory Notes on VAT e-commerce rules