Vat and e-commerce: proposed postponement of new tax rules

12 May 2020 – Proposed postponement of EU VAT e-commerce rules until 1 July 2021.

The new VAT e-commerce rules apply as of 1 January 2021. However, due the coronacrisis challenges that, businesses and local tax authorities are currently facing, the European Commission proposed to postpone the entry into force of the new VAT e-commerce rules by 6 months, i.e. until 1 July 2021.

Whether the new VAT e-commerce rules will affect you, depends on the business activities. If your business performs one or more of the following activities, the new VAT rules may apply:

  • Cross-border B2C services.
  • Intra-EU B2C supplies of goods.
  • EU B2C supplies of goods imported from non-EU countries with a value up to EUR 150.
  • Facilitating transactions via a platform.

We will keep you updated on developments regarding the postponement of the new VAT rules. Subsequently, we will publish additional information on the new VAT rules on our website as it become available.

Want to know more?

Would you already like to receive more information about the new VAT e-commerce rules? Please contact Eline Polak by e-mail or by telephone +31 (088) 277 23 25 or Michelle Stok by e-mail or by telephone +31 (0)88 277 16 08. They will be happy to help you.