HMRC publishes policy paper on EU VAT e-commerce package

Published on: 17 May 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new policy paper on the EU's e-commerce package that will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low value goods (less than £135) into the EU or Northern Ireland. The package also introduces new rules for supplies made through online market places, similar to those already applying in Great Britain and partly in Northern Ireland.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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