The European Parliament has adopted its position for opinion on a proposal for a Directive amending the VAT Directive (2006/112) to ensure a smooth transition to the new value added tax (VAT) regime for electronic commerce, which will enter into force in January 2021 (see EUROPE B12212A36).
MEPs approve the new responsibilities for market platforms such as Amazon or eBay. In particular, in order to facilitate the calculation by tax administrations of the amount of VAT due, these electronic...