European Union - Intra-EU Trade and VAT: Will the Distinction between Goods and Services Still Be Relevant after 2020?
- European Union
- C. Amand
- International VAT Monitor, 2020 (Volume 31), No 4
- 2 July 2020
As from 2021, the rules governing cross-border business-to-consumer (B2C) distance sales of goods within the European Union will be aligned with those governing cross-border B2C supplies of telecommunications, broadcasting and electronic (TBE) services. In this article the author raises the question of whether the next step should be the alignment of the rules governing the place of business-to-business (B2B) supplies of goods and services in intra-EU trade.