Commission Implementing Regulation on detailed technical rules on information collected under new VAT e-commerce rules .
On 13 February 2020, Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No. 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods, was published in the Official Journal of the European Union. The new rules under Commission Implementing Regulation (EU) 2020/194 will enter into effect on 1 January 2021.
Source eur-lex
Link to eurlex – all available languages
Latest Posts in "European Union"
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion
- Comments on ECJ C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies
- EU Advocate General: VAT Implications of Transfer Pricing Adjustments in Car Distribution Cases
- EU and Member States Introduce €2-€5 Parcel Customs Fees Ahead of 2026 Reforms
- ECJ C-603/24 (Stellantis Portugal) – AG Opinion – VAT Adjustments in Intra-Group Transfer Pricing Not Separate Supplies
