On 5 December 2017 the Council of the European Union adopted a new package of VAT rules, making it easier for e-commerce businesses to comply with VAT legislation.

In essence, this new package entails:

  • simplification measures for intra-EU sales of electronic services by 2019;
  • the application of a mini One Stop Shop (MOSS) scheme for distance sales by 2021;
  • abolishment of VAT exemption for small consignments by 2021.