VAT – e-Commerce package

Brief description

As from 1 July 2021, all B2C supplies of goods to customers in the EU should in principle be taxed at destination. Their origin, whether it is EU or non-EU, will no longer be relevant. This is a major change for how e-commerce is taxed going forward.

For goods coming from outside the EU, the current import exemption for low value goods (intrinsic value below EUR 22) will cease to exist. For supplies within the EU, the distance sales regime is replaced by an obligation to apply VAT in the country of the customer as of the moment your cross-border B2C sales exceed 10,000 EUR.

VAT reporting under these new rules will be simplified through the use of different ‘One Stop Shop’ reporting systems to declare all cross-border B2C sales through a tax portal in one Member State. The new ‘One Stop Shop’ system will also include B2C services where the place of supply is in another EU Member State, including PTE services that are currently reportable under the “Mini One Stop Shop”. A specific role is foreseen for online marketplaces or platforms that will in certain situations be liable for VAT on B2C sales which they facilitate.

Who should attend the course?

The virtual seminar is addressed to Chief Executive Officers, Chief Financial Controllers, Finance Directors, Finance Managers, Financial Auditors and Accountants.

Deloitte Academy seminar - VAT–e-Commerce package


Time and duration

Joining time: 08:45–09:00
Workshop: 09:00-13:30

Event duration: 4,5 hrs

Dates and venues

26 May 2021

Zoom meeting - link will be shared with the registered participants

Facilitators and Keynote Speakers  

Christos Papamarkides | Partner | Indirect Tax Services

Christakis Economou | Director | Indirect Tax Services


€100 (+VAT) per person



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