Overview of VAT eCommerce rules

Overview of VAT eCommerce Rules Ireland

A number of important amendments have been made to the Value-Added Tax (VAT) Directive to simplify VAT obligations as regards eCommerce activities. These changes will enter into force from 1 July 2021.These amendments will significantly change the way VAT operates for cross-border business-to-consumer (B2C) e-commerce activities in the European Union (EU).


Patrick Bonner ACCA