On December 5, 2017 the Economic and Financial Affairs Council (ECOFIN) adopted new rules regarding VAT on electronic commerce. The final versions of these new rules (a Council Directive, a Council Regulation and a Council Implementing Regulation) were published in the Official Journal of the European Union of December 29, 2017.

 

Click here to be forwarded to the text of COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods as published in the Official Journal of the European Union of December 29, 2017.

 

Click here to be forwarded to the text of COUNCIL REGULATION (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax as published in the Official Journal of the European Union of December 29, 2017.

 

Click here to be forwarded to the text of COUNCIL IMPLEMENTING REGULATION (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax as published in the Official Journal of the European Union of December 29, 2017.

 

 

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