Policy paper

EU e-commerce package

Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.

From:
HM Revenue & Customs
Published
13 May 2021
Last updated
20 September 2021 — See all updates

Documents

EU VAT e-commerce package

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Details

The EU’s e-commerce package will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low value goods into the EU or Northern Ireland. The package also introduces new rules for supplies made through online marketplaces, similar to those already applying in Great Britain and partly in Northern Ireland.

Updates to this page

Published 13 May 2021
Last updated 20 September 2021 + show all updates

  1. The information about the One Stop Shop (OSS) Union scheme and the VAT Import One Stop Shop (IOSS) scheme has been updated.

  2. More information on the One Stop Shop (OSS) Union scheme and the VAT Import One Stop Shop (IOSS) scheme has been added.

  3. First published.

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