A news release from the EU on 28 June says that the new rules are part of efforts to ensure a more level playing field for all businesses, to simplify cross-border e-commerce and to introduce greater transparency for EU shoppers when it comes to pricing and consumer choice. The EU VAT system was last updated in 1993 and has not kept pace with the rise in cross-border e-commerce that has transformed the retail sector in recent years. The new rules come into force on 1 July and will affect online sellers and marketplaces/platforms both inside and outside the EU, postal operators and couriers, customs and tax administrations, as well as consumers.
https://ec.europa.eu/commission/presscorner/api/files/document/print/en/ip_21_3098/IP_21_3098_EN.pdf
https://ec.europa.eu/taxation_customs/business/vat/modernising-vat-cross-border-ecommerce_en
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