Explanatory Notes on

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. They have been prepared by the Commission services and, as indicated in the disclaimer on the first page, they are not legally binding.

4) Supplies of services by taxable persons not established within the EU or by taxable persons established within the EU but not in the Member State of consumption to non-taxable persons (final consumers). More explanations on transactions covered by point 1 can be found in chapter 4 of these Explanatory Notes.

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  Persons, Established, Taxable, Taxable person, Taxable persons established

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