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E-commerce post-Brexit
Key points
- The EU introduced new rules for e-commerce businesses on 1 July 2021 which have affected business-to-customer (B2C) supplies of goods and services.
- The mini one-stop shop no longer exists. For suppliers of services the one-stop shop must be used instead with quarterly returns submitted.
- For suppliers of goods the EU implemented an import one-stop shop scheme to assist B2C sellers making distance sales of imported goods. For distance sales there is a one-stop shop to use.
- For any supplies made via an online marketplace for distance sales of imported goods where the value of the package is less than €150 and for distance sales made by non-EU entities the online marketplace will account for the local VAT due.
- The changes have the potential to be complicated but they also present opportunities for UK businesses.
On 1 July 2021 six...
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