The new EU VAT rules on B2C distance selling

David Rudling

Speed read

The VAT rules in respect of EU cross-border B2C sales are to change with effect from 1 January 2021, a date which coincides with the end of the proposed Brexit ‘transitional period’. From that date, the current distance selling rules will, for the most part, disappear and VAT will be due in the member state of destination. To accommodate this change, the mini one-stop shop regime, currently applicable to cross-border B2C supplies of electronic services, will be extended to B2C sales of goods (and low-value imports). Retailers selling to customers in other EU member states will be required to register for MOSS and submit MOSS VAT returns covering the VAT in any member state in which they do business.

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