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
- Lead DG
- DG TAXUD
- Last activity
- 2 Dec 2019
Where it stands
Latest: Published in the Official Journal, 2 Dec 2019.
- 5 Feb 2019
- Feedback on adopted proposal closed: Implementation of the VAT e-commerce package, 4 responses · Commission
- 2 Dec 2019
- Published in the Official Journal
Consultations on it
The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.
| Consultation | Feedback deadline | Feedback received |
|---|---|---|
| 5 Feb 2019 | 4 |
Summary
GeneratedCouncil 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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