From 1 July 2021, there are changes to the way VAT is handled for online sales from businesses worldwide to consumers (B2C) in the European Union (EU).
The purpose is to make it easier for those selling to consumers across the EU’s national borders, in order to help facilitate trade.
Businesses outside of the EU, including the UK, can make use of the changes. Commonly referred to as the EU VAT E-commerce Package, the new schemes are One Stop Shop (OSS) and Import One Stop Shop (IOSS).