VAT on online sales

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.

New applicable rules in force as from 1 July, 2021 are explained in our Ecommerce manual.

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