Commission publishes draft amendments to VAT Implementing Rules concerning the special scheme for B2C supplies of goods and services
24 February 2021
The Commission has published draft amendments to Regulation 904/2010, concerning the extension of the special scheme to cover all distances sales of goods and services made to non-taxable persons.
The proposed amendments can be viewed here.
Feedback on the draft implementing regulation can be submitted until 18 March 2021.