The new EU VAT rules on B2C distance selling

They say ‘only fools and horses work’... An adviser explains the intricacies of VAT to a small Peckham based business with ambitious plans to expand its trading operations.

Good morning Mr Trotter. How may I help you?

Well me and Rodney want to expand our trading activities beyond Peckham. The world is our oyster but we want to start with mail order sales to the EU. But what about the VAT? And what’s all this I hear about changes to the VAT rules on intra-EU transactions?

Well the VAT rules applying to movements of goods between member states are to change over the next few years. The changes to the distance selling rules which apply to mail order sales to end customers ...