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Directive (EU) 2019/19952018/0415(CNS)COM(2018)819

Implementation of the VAT e-commerce package

Stage
In force, reached 2 Dec 2019
In force
In force since 22 Dec 2019 · CELEX 32019L1995
Transposition deadline
30 Jun 2021
Procedure
Consultation procedure
Lead DG
DG TAXUD
Last activity
22 Dec 2019
2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 2 Dec 2019.

  1. 5 Feb 2019
    • Feedback on adopted proposal closed: Implementation of the VAT e-commerce package, 4 responses · Commission
  2. 2 Dec 2019
    • Published in the Official Journal
9 amendments

Amendments

Tabled on 11 Nov 2019.

By committee

  • ECON9

By article

  • Article 1 – paragraph 1 – point 1 a (new)1
  • Article 1 – paragraph 1 – point 111
  • Article 1 – paragraph 1 – point 11 a (new)1
  • Article 1 – paragraph 1 – point 121
  • Article 1 – paragraph 1 – point 4 a (new)1
  • Article 1 – paragraph 1 – point 7 – point a1
  • Article 1 – paragraph 1 – point 7 – point b1
  • Recital 11
  • Recital 21
6 documents

Documents

Newest first. Each opens at its source.

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

ConsultationFeedback deadlineFeedback received
5 Feb 20194

Summary

Generated

Council Directive (EU) 2019/1995 amends the EU VAT rules for distance sales of goods and certain domestic supplies, including those facilitated by electronic interfaces. Member States had to apply the measures from 1 July 2021. It updates the special scheme for intra-Community distance sales and supplies via electronic interfaces, with quarterly VAT returns and monthly import VAT payments.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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