The VAT e-commerce package

Amanda Quenette,
Ivan Gay,
Tommy Meziane-Petersen,
Mathilde Provost
New rules will be effective on July 1, 2021

The VAT e-commerce package will become effective on July 1, 2021, after having been postponed by six months to allow companies to understand and comply with the newly introduced set of rules. As a reminder, these new BtoC VAT rules for e-commerce are intended to prevent VAT fraud, but also to simplify the administrative and tax obligations for operators.

These new complex rules introduce new concepts and a terminology that you need to understand. In this short video, our team of expert attorneys in VAT and international trade, led by Elvire Tardivon-Lorizon, Partner and Attorney-at-Law, presents the highlights of this VAT reform:

  • The new obligations for platforms that facilitate sales,
  • What’s changing for intra-EU distance sales of goods,
  • The introduction of the notion of distance sales of imported goods,
  • The extension of the one-stop shop.

Our team of attorneys at Grant Thornton Société d'Avocats is here to accompany you in the implementation of these new rules related to the VAT e-commerce package.

Further reading

See more