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VAT Rules for E-Commerce and Distance Sales

Summary

This report proposes updates to EU VAT rules for distance sales of goods via online marketplaces. It aims to clarify tax responsibilities for digital platforms and non-EU sellers to ensure fair competition.
10 02.12.2019
Other
economy
taxation
business and competition
information technology and data processing

Key points

  • Clarification of tax obligations for online marketplaces and digital platforms.
  • Rules for determining where taxes should be paid for goods imported from outside the EU.
  • Ensuring that VAT liability occurs at the same time as the acceptance of payment.
  • New registration requirements for non-EU suppliers to reduce the risk of tax evasion.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Council Directive 2006/112/EC of 28 November 2006 as regards provisions relating to distance sales of goods and certain domestic supplies of goods Distance sales of goods and certain domestic supplies of goods *
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