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New Opinion suggests changes for transport or dispatch rules for VAT purposes

An EU distance sale of goods occurs when goods are “dispatched or transported by or on behalf of the supplier from an EU Member State other than that in which dispatch or transport of the goods ends.” On 6 February, AG Sharpston delivered an opinion on this aspect of the distance sale of goods, including the impact of the new definition in the 2021 E-Commerce Package.

Source: Vertex

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