E-commerce and VAT: new rules adopted

On 5 December 2017 the Council of the European Union adopted a new package of VAT rules, making it easier for e-commerce businesses to comply with VAT legislation.

In essence, this new package entails:

  • simplification measures for intra-EU sales of electronic services by 2019;
  • the application of a mini One Stop Shop (MOSS) scheme for distance sales by 2021;
  • abolishment of VAT exemption for small consignments by 2021.

For more information, please click here.

Latest insights

More Insights
featured image

Germany: BFH – Economic Ownership in Share Trading Around Dividend Record Date

4 minutes Jul 10 2025

Read More
featured image

The Belgian Court of Cassation (plenary session) validates the use of irregularly collected evidence to establish taxes

4 minutes Jul 03 2025

Read More
featured image

TICK TOCK – final countdown to HMRC filing deadline

5 minutes Jul 01 2025

Read More