New VAT rules on e-commerce

11 Dec 2017
New VAT rules on e-commerce


On 5 December 2017, the Council of the European Union adopted new VAT rules to simplify e-commerce. According to these rules:

Simplification measures will apply to all intra-EU supplies of services from 2019 onwards. Taxable persons not exceeding an annual total value of EUR 10,000 in connection with such services may continue to apply the VAT rules of their home country. 

The one-stop-shop scheme will be extended to distance selling of goods (both intra-EU and from third countries) from 2021. The small consignment VAT exemption will be eliminated at the same time. Taxable persons not exceeding an annual total value of EUR 10,000 in connection with such supplies may continue to apply the general VAT rules. 

Article by Bettina Cassegrain, Head of International Business Development of COGEP, member of HLB's Indirect Tax Group. Contact Bettina on  This email address is being protected from spambots. You need JavaScript enabled to view it.">This email address is being protected from spambots. You need JavaScript enabled to view it.

Submit to FacebookSubmit to TwitterSubmit to LinkedIn

Back to News

This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. I accept cookies from this site.