Council Directives (EU) 2017/2455 and (EU) 2019/1995 amended Directive 2006/112/EC as regards the VAT rules governing the taxation of business-to-consumer cross-border e-commerce activity in the Union. Those amending Directives reduced distortions of competition, improved administrative cooperation and introduced a number of simplifications. While the amendments introduced by those Directives, which have applied since 1 July 2021, have been largely successful, there is a need for certain improvements.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
