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Written by:
Vincent Heemskerk


Introduction of directive dealing with value-added tax in an e-commerce context

Contrary to earlier reports the Junior Finance Minister, Hans Vijlbrief, in a letter to the Lower House of the Dutch Parliament has confirmed the first of July 2021 as the effective date of the (proposed) national legislation in implementation of the EU’s e-commerce directive. A temporary provision is to be made in order to avoid the business community being affected by a delay in the date of introduction. The proposed legislation involves the levying and collection of value-added tax on cross-border Internet sales to consumers of products and services being brought up to date as well as undergoing rationalisation. The first of July 2021 has been set as the effective date of introduction throughout the EU of the proposed legislation.

Mr Vijlbrief in his letter has pointed out that temporary provisions by necessity bring a modicum of risk and uncertainty with them. Most of the uncertainties in this particular instance will be to do with the as yet unknown work-flow volume, in addition to which there will be a risk that the error-free data exchange between the Member States might be delayed beyond the target date.

Dutch version: Invoering btw-richtlijn e-commerce

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