Changes to VAT Act published: VAT e-commerce package

Legal Notices 219 to 226 of 2020 were published on 2 June 2020.

The legal notices introduce amendments to the VAT Act implementing Council Directives 2017/2455, 2009/132/EC and 2019/1995/EC amending Directive 2006/112/EC concerning the VAT e-commerce package which was expected to come into force on 1 January 2021 (the effective date of the legislation is pending the outcome of the Commission’s proposal to extend the date of application of the legislation in view of the COVID-19 situation – see MIT News 10 May 2020). The legal notices state that the date of entry into force will be announced by notice in the Government Gazette.

Updated: 27 April 2021

Legal Notices 187 to 194 of 2021 published on 27 April 2021 stipulate the date of entry into force of the amendments as 1 July 2021. – See MIT News 27 April 2021