During its meeting of March 12, 2019 the Economic and Financial Affairs (ECOFIN) Council came to a political agreement regarding implementing rules on the VAT regime for e-commerce which was adopted in December 2017. The aim of these proposals ("VAT e-commerce package") is to lay down detailed rules needed to ensure the functioning of the new VAT rules for e-commerce following the amendments introduced by Council Directive (EU) 2017/2455 ("the VAT e-commerce Directive"), which will come into force in January 2021.

 

These implementing rules will be laid down in: 

I     A 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; and

II    A proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods.

 

Click here to be forwarded to a document containing the implementing rules on which the ECOFIN came to a political agreement on March 12, 2019.

 

 

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