VAT e-commerce rules – amendment to Implementing Regulation

The EU Commission has adopted an amendment to Implementing Regulation (EU) 2020/194 as regards the exchange of records held by taxable persons or their intermediaries and the designation of competent authorities responsible for coordinating administrative enquiries. The amendments, which concern rules for the exchange of records and co-ordination of administrative enquiries, relate to the application of the special scheme for supplies of goods facilitated by electronic interfaces to cover all distances sales of goods and services made to non-taxable persons.

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