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e-Commerce directive: the postponement to 1 July 2021 of the application of the new VAT rules is confirmed

New press release of 22 July 2020


In a communication dated 8 May 2020 (see our previous article) the European Commission announced that it has proposed to the member States of the European Union (EU) a postponement to 1 July 2020 of the implementation of the major reform of VAT regulations relating to e-commerce, which were initially intended to apply to transactions carried out as of 1 January 2021.

A new press release dated 22 July 2020 announces the adoption of this postponement by the EU Council.

It should be noted, however, that two statements by two groups of Member States expressing divergent concerns are appended to this decision.

On the one hand, Austria, Bulgaria, France and Malta stress the importance of this reform and its entry into force without further delay in the context of the explosive development of e-commerce. On the other hand, Germany and the Netherlands express their preference for an entry into force on 1 January 2022 at the earliest and ask the Commission to evaluate at the beginning of 2021 the progress of the work necessary for the transposition of these new regulations. 

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