European Union Vat Directive On E-commerce

The European Commission initiated the E-Commerce Directive as a consequence of its view that electronic commerce promotes employment, economic growth, and investment in the EU. The Directive applies to both businesses and consumers, and is intended to set down a coherent structure of rules to govern online business in order to ensure a high level of consumer protection.

The following questions have been addressed in this article:

Does the Directive provide a permanent or a temporary change to VAT legislation of the European Union?
How does the Directive differ in its treatment of Business-to-Business (B2B) and Business-to-Consumer (B2C) supplies?


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