skip to Main Content

EU E-Commerce changes overview factsheet

As of 1 July, new VAT rules will come into effect for distance sales of goods (B2C) and cross-border supplies of services (B2C), replacing the existing cross-border business-consumer rules. The Mini One Stop Shop (MOSS), which was put in place on 1 January 2015, has been extended to be come a One Stop Shop (OSS) as from 1 July 2021 covering a wider range of supplies and has introduced further simplifications.

This factsheet provides an overview of the EU E-Commerce changes.

Download Factsheet
Back To Top