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Council Directive (EU) 2019/1995 and Council Implementing Regulation (EU) 2019/2026 of 21 November were published in the Official Journal on 2 and 4 December. The former amends Directive 2006/112/EC on distance sales of goods and specific domestic supplies of goods. The latter amends Implementing Regulation (EU) No 282/2011 on supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons making distance sales of goods and some domestic supplies of goods.
They include detailed rules to support the VAT e-commerce directive 2017/2455 which comes into force from 1 January 2021. These make online marketplaces responsible for VAT on sales of goods that they facilitate and extend the EU VAT mini one-stop-shop (MOSS) into a one-stop-shop for sales of goods as well as services.
Under the new rules online marketplaces are the seller in respect of goods with a...
