On 28th November, DLA Piper published the 4th edition of this guide to various forms of e-commerce and VAT provisions that affect it. The guide is said to follow recent developments, including important VAT changes concerning e-commerce (coming into effect in 2019 and 2021); essential developments in the EU Mini One Stop Shop procedure; and the relevant current tax regulations in different countries regarding the supply of intangibles. The previous editions from 2014, 2015 and 2016 are also available online.
This blog is primarily for my own use, to keep informed and up to date. However, if you would like to say thank you (and perhaps help me get a new, better laptop when I am away…) you can “buy me a coffee” at https://www.buymeacoffee.com/KoIvM842y