VAT e-commerce package delayed

In response to the Covid-19 pandemic, the European Commission has also proposed to postpone the entry into application of the VAT e-commerce package by six months, to apply from 1 July 2021 rather than from 1 January 2021.​

The VAT e-commerce package is designed to facilitate cross-border trade, combat VAT fraud and ensure fair competition for EU businesses. The new rules include: improvements of the current MOSS; special provisions applicable to supplies of goods facilitated by electronic interfaces; extension of the scope of the MOSS, turning it into a one stop shop (OSS), to (i) B2C supplies of services other than TBE services; (ii) intra-EU distance sales of goods, (iii) certain domestic supplies of goods facilitated by electronic interfaces and (iv) distance sales of goods imported from third countries and third territories in consignments of an intrinsic value of maximum €150.