| Country | Links | |||
| Europe | Legal framework in the EU | Implementing regulation | Postponement to July 1, 2021 | |
| Austria | ||||
| Belgium | ||||
| Bulgaria | ||||
| Croatia | ||||
| Cyprus | ||||
| Czech Republic | ||||
| Denmark | ||||
| Estonia | ||||
| Finland | ||||
| France | ||||
| Germany | VAT liability Online marketplaces | Special arrangements for import of consignments of up to EUR 150 | Regulations on distance sales to be revised | Mini-One-Stop-Shop becomes a One-Stop-Shop |
| Greece | ||||
| Hungary | ||||
| Ireland | ||||
| Italy | Link | |||
| Latvia | ||||
| Lithuania | ||||
| Luxembourg | Luxembourg to open VAT One-Stop-Shop registration from October 2020 | |||
| Malta | Link | |||
| Netherlands | Link | |||
| Poland | ||||
| Portugal | Link | |||
| Romania | ||||
| Slovakia | ||||
| Slovenia | ||||
| Spain | Link | |||
| Sweden | LInk | |||
| United Kingdom | Link | Link | ||
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