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EU VAT and E-Commerce from 1 July 2021 – The new rules explained — Orbitax Expert Corner

Introduction

From 1 July 2021, Member States of the European Union ("EU Member States") must comply with the VAT rules laid down by the VAT Directive1, as amended by the so-called E-Commerce Directives2. The VAT rules are accompanied by binding interpretations laid down by the VAT Implementing Regulation3.