Transcription of Explanatory Notes on
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EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Value Added Tax Published September 2020 Explanatory Notes on VAT e-commerce rules Council Directive (EU) 2017/2455 Council Directive (EU) 2019/1995 Council Implementing Regulation (EU) 2019/2026 Disclaimer: These Explanatory Notes are not legally binding and only contain practical and informal guidance about how EU law should be applied on the basis of the views of the Commission s Directorate-General for Taxation and Customs Union. 2/99 These Explanatory Notes aim at providing a better understanding of certain parts of the EU VAT legislation.
TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Value Added Tax Published September 2020 ... 3.5 THE IMPORT SCHEME ... the VAT Directive), except for goods subject to excise duties; 2) Intra-Community distance sales of goods carried out by suppliers or deemed suppliers ...
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