Overview of the VAT compliance rules applicable in each country where a distance seller operates.
Distance sellers must meet an increasing number of VAT obligations in countries where they are not physically present. The pan-European FBA program of Amazon complicates things further due to reporting requirements for deemed intra-Community transactions.
This table provides an overview of the VAT compliance rules applicable in each country where a distance seller operates.
The VAT e-commerce package implementation date has been delayed from 1 January to 1 July 2021.
11 May, 2020
France published further details about the obligation for online platforms to provide details of all sales made by their users.
15 January, 2020
The European Union is exploring new measures to tackle VAT fraud in the online selling industry
15 January, 2020