As from 1 January 2025, EU small businesses established in another Member State than where VAT is due can use the special regime for small businesses to VAT exempt their supplies, in the same way that small businesses established in that Member State already can for domestic transactions. To be...
As of 1 July 2021, new VAT rules on cross-border business-to-consumer e-commerce are in place. The aim is to reduce barriers to cross-border online sales and address the challenges of distance sales and importing low-value consignments.