The amending directive setting out the information online marketplaces must collect and report in connection with sales of goods in the EU with a value up to €150, was published in the EU official journal on 2 December and comes into force on 22 December. The new requirements must be applied from 1 January 2021.
The directive supplements the rules laid down in the VAT e-commerce directive agreed in December 2017 treating online marketplaces as the seller when they facilitate such sales of goods made by non-EU businesses using their platforms.
The text of the directive, ‘amending directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods’, is in the EU official journal at bit.ly/2DEdICU.
The amending directive setting out the information online marketplaces must collect and report in connection with sales of goods in the EU with a value up to €150, was published in the EU official journal on 2 December and comes into force on 22 December. The new requirements must be applied from 1 January 2021.
The directive supplements the rules laid down in the VAT e-commerce directive agreed in December 2017 treating online marketplaces as the seller when they facilitate such sales of goods made by non-EU businesses using their platforms.
The text of the directive, ‘amending directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods’, is in the EU official journal at bit.ly/2DEdICU.
