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E-commerce: VAT taxation from the first euro


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On all purchases of products imported outside the European Union, online sales platforms and marketplaces will have to apply VAT from the first euro spent. From July 1, new rules on VAT and for online sales platforms and marketplaces come into force.

 

They follow a European directive of 2017 and the implementation of the VAT package on electronic commerce.

 

Implementation had been delayed for a few months due to the Covid-19 health crisis.

One provision relates in particular to the abolition of the exemption from VAT with the importation of products outside the European Union with a value of up to 22 euros.

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