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	VAT e-commerce rules: countdown to 1 July 2021 The changes to the VAT rules for e-commerce enter into effect on 1 July 2021. They include a new One Stop Shop, a new Import One Stop Shop, new rules for Distance Sales of goods, and other changes. Are you up to date on the upcoming changes and on how they may impact you/your clients?

What's changing? Who will be impacted?

The new rules will impact the following businesses:

online sellers
electronic interfaces (click here for further info)
postal operators and couriers

EU Commission Resources

Information on the changes, including, the One Stop Shop, the Import One Stop Shop and other changes, is available from the dedicated resources portal of the European Commission. The legislation implementing the new rules into Maltese law has been published in LN 219 to 226 of 2020.

Furthermore, the Commission's Explanatory Notes provide guidance on the new rules and their application in practice.

VAT e-commerce Resources

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