The FISCONET plus information monitoring team provides you with an update of the e-commerce documentation folder(link is external).
Online shopping has become an essential part of the internal market. During the pandemic, the way we shop has fundamentally changed and e-commerce has developed faster than expected.
The European Union has recognized the importance of this and is trying to get to grips with it through various instruments, such as the VAT e-commerce directive, which has amended our VAT code, and the implementation of the One Stop Shop one-stop-shop system.
Decisions, advice and proposals have also been made in an attempt to regulate the digital market. It is a market that is constantly changing due to new technologies and the numerous online platforms.
Due to these new challenges, cross-border parcel delivery services and customs services need to be reconsidered to keep pace with the online market. Administrative cooperation between the different countries must be strengthened to fight VAT fraud.
This folder contains the most recent updates on legislation, case law, parliamentary questions and official opinions.
If you wish to delve further into this subject, you can consult the many articles and books that have been added to this documentation folder.
Source: financien.belgium.be
