E-Commerce VAT Directive will need to be implemented in the EU by July 1, 2021 – Overview of the implementation in the EU MS

Last update: May 12, 2021

For further information on what will change per July 1, 2021, click HERE

For the consolidated version of the EU VAT Directive, including the new rules applicable as of 1 July 2021, click HERE

Country	Status	Links
EU
European Union	Implemented, applicable as of July 1, 2021	Legal framework in the EU
		Implementing regulation
		Postponement to July 1, 2021
Austria	Approved	Link
Belgium	Approved	Link
Bulgaria	Approved	Link
Croatia	Approved	Link
Cyprus	??	Link
Czech Republic	Approved by the Chamber of Deputies?	Link
Denmark	Approved	Link
Estonia	Approved	Link
Finland	On the agenda to implement	Link
France	Included in draft Budget 2021	Link
Germany	Approved	LInk
Greece	??	Link
Hungary	Included in draft Budget 2021	Link
Ireland	Guidance issued	Link
Italy	Approved	Link
Latvia	??	Link
Lithuania	Approved	Link
Luxembourg	Approved	Link
Malta	Approved	Link
Netherlands	Approved	Link
Poland	Approved	Link
Portugal	Approved	Link
Romania	Registration OSS opened – Law approved?	Link
Slovakia	Implemented	Link
Slovenia	Approved	Link
Spain	Approved	Link
Sweden	Approved	LInk
Non-EU
Norway	Removal threshold	LInk
Switzerland	VAT regulation issued	Link
United Kingdom	Changes per Jan 1, 2021	Link

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