Modernizing VAT for cross-border e-commerce

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On 30 September 2020, the Commission published Explanatory Notes on the new VAT e-commerce rules. They contain extensive explanations and clarifications on these new rules including practical examples on how to apply the rules if you are a supplier or an electronic interface (e.g. marketplace, platform) involved in e-commerce transactions. These explanatory notes are meant to help online businesses and in particular

SMEs to understand their VAT obligations arising from cross-border supplies to consumers in the EU. Read more

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