On 1 July 2021, the VAT e-commerce package will enter into force in the European Union, affecting many EU and non-EU businesses importing low-value goods into the European Union, making intra-EU distance sales of goods and supplying services other than TBE services. In addition, electronic interfaces will become deemed suppliers under certain circumstances. In this article, the author makes a detailed analysis of the new VAT e-commerce rules based on the Explanatory Notes, providing the reader with an easy-to-read document as well as describing the impact of the mentioned changes for businesses.