VAT e-commerce package for B2C transactions

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With the explosive growth of e-commerce, there has been a move to adapt the VAT system, initially built for offline transactions.

A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021. It has several objectives:

The main changes in this regard are listed below, and are described in further detail in our VAT e-commerce brochure available here_

1) Extension of the mini One Stop Shop (MOSS)

2) Removal of distance sales of goods thresholds

3) Removal of the VAT exemption for imports of low-value goods

4) VAT liability of electronic interfaces (“deemed supplier”)

This VAT reform has the potential to significantly affect the VAT burden on electronic operators performing B2C sales. Responses to it should be managed carefully, taking into consideration the pros and cons of the new VAT tools available. For more details, please consult our VAT e-commerce brochure here_

How can we help?

The VAT team remains at your disposal should you require any further information in this respect.

Download the press release

Arendt – VAT e-commerce package for B2C transactions

pdf3 MB