Explanatory notes on new VAT e-commerce rules published
On 30 September 2020, the Commission published Explanatory Notes on the new VAT e-commerce rules.
The notes are intended at providing an explanation of the amendments to the legislation which will enter into effect as of 1 July 2020. They are based on the views of the Commission’s Directorate-General for Taxation and Customs Union and are therefore not legally binding. However, they contain explanations and clarifications as well as practical examples of scenarios involving e-commerce transactions and are intended to assist businesses in understanding the legislation and their obligations.
Download a copy of the Explanatory Notes here.