The EU updates VAT rules for online sales and cross-border digital services
28 Jul 2026195 views
Who is affected:
E-commerce companies, online stores and digital service providers selling to EU consumers
Summary
The European Commission modifies the rules for applying VAT to businesses that sell products or digital services to consumers in other EU countries. It particularly affects online stores and digital platforms.
Detailed analysis
PRO
This Implementing Regulation amends Regulation 2020/194, which develops the rules of the OSS (One Stop Shop) and IOSS system for VAT declaration and payment in cross-border operations within the EU. The amendments affect special regimes applicable to taxable persons providing services to final consumers (B2C), distance…
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Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
OJ:L_202601869: Reglamento de Ejecución (UE) 2026/1869 de la Comisión, de 27 de julio de 2026, que modifica el Reglamento de Ejecución (UE) 2020/194, por el que se establecen las disposiciones de aplicación del Reglamento (UE) n.o 904/2010 del Consejo en lo que respecta a los regímenes especiales aplicables a los sujetos pasivos que presten servicios a personas que no tengan la condición de sujetos pasivos, a las ventas a distancia de bienes y a determinadas entregas nacionales de bienes
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