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.


The 2021 changes to the VAT rules will be discussed by Saviour Bezzina in our webinar ‘Preparing for VAT 2021’ which will be held on 21 October 2020. To find out more click here.