European Commission Publishes Explanatory Notes on the New VAT e-Commerce Rules

The European Commission has announced the publication of explanatory notes providing extensive explanations and clarifications on the new VAT e-commerce rules.

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Modernising VAT for cross-border e-commerce

On 30 September 2020, the Commission published Explanatory Notes on the new VAT e-commerce rules. They contain extensive explanations and clarifications on these new rules including practical examples on how to apply the rules if you are a supplier or an electronic interface (e.g. m…