VAT rules relating to taxable persons who facilitate distance sales of imported goods - Related links

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European Commission

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT, COM(2023) 262 final, European Commission (17 May 2023)
Taxable persons under EU VAT rules, Taxation and Customs Union, European Commission
VAT rules and rates, Your Europe (7 July 2022)
VAT on e-Commerce - One Stop Shop, European Commission (2021)
Buying goods online coming from a non-European Union country, Taxation and Customs Union, European Commission

European Parliament

Proposal for a simplification of VAT rules for e-commerce (imports), European Parliamentary Research Service (14 June 2023)

OECD

The application of VAT to digital trade, Value-added taxes - Main design features and trends, Consumption Tax Trends 2022: VAT/GST and Excise, Core Design Features and Trends, OECD (30 November 2022)
Taxes on goods and services, Tax Policy Reforms 2022: OECD and Selected Partner Economies, OECD (21 September 2022)

Think tanks and other organisations

Import/export and VAT, European VAT Desk
EU: VAT implications of proposed EU Customs Union Reform, KPMG (24 May 2023)
Ecommerce Europe’s feedback on the VAT in the Digital Age proposal, Position Paper, Ecommerce Europe (3 April 2023)
Commission proposes solution to address double VAT on distance sales of goods from outside the EU, Indirect Tax News, BDO (April 2022)
VAT & E-commerce/Distance Selling, Easytax
Distance sales, THG (1 July 2021)