12/03/2019 (Agence Europe) – On Tuesday 12 March, the EU Council adopted the rules for implementing value added tax (VAT) on electronic commerce (see EUROPE 11919/3). These new detailed measures are intended to ensure a smooth transition to the new regime that will come into effect in January 2021. In particular, they shall specify the situations in which electronic interfaces, such as a marketplace, platform or portal, are considered to facilitate the sale of goods and services between users, as well as the type of information to be kept concerning sales made through an electronic interface. The rules also specify under which conditions marketplaces will not be liable for the payment of VAT on supplies of goods exceeding the VAT declared and paid in respect of such supplies. See: https://bit.ly/2u56144 (MF)