After July 1, 2021, member states of the European Union (EU) will introduce sweeping reforms to the VAT
obligations of B2C ecommerce sellers and marketplaces.
The key reform will allow some sellers to report all their Pan-EU distance sales on a single VAT return
in just one member state instead of having multiple VAT registrations across the EU. The aim is both
to boost cross-border online trade and promote trade across the EU’s digital single market by reducing
The changes also seek to tackle the €7 billion ecommerce VAT fraud gap, with member states looking to
close import loopholes and obligate online marketplaces to collect VAT in place of sellers (deemed
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