Commission request for feedback on implementing rules for VAT e-commerce

Feb 22, 2021

The European Commission has launched an initiative concerning detailed implementing rules for the VAT e-commerce trade. The special scheme for charging VAT for non-established taxable persons providing telecommunications, broadcasting or electronically supplied services to non-taxable persons has been enlarged to cover all services and distance sales of goods made to non-taxable persons. 

Commission Regulation (EU) 904/2010 has been amended accordingly and lays down rules to audit transactions recorded on these special schemes.

The Commission is now requesting feedback on the draft implementing regulations to be considered in finalising this initiative. Interested parties are invited to provide feedback by 18 March 2021.