Legislative changes to VAT

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We are happy to keep you informed about the most important changes and news in the area of VAT. This will keep you up to speed with the latest developments and possible impact of these changes to your operations.

The new EU VAT system

At an EU level, a number of important changes to the VAT system are being introduced. The purpose of these reforms is to improve and modernise the levy of VAT. At the core of the proposed plans is an intra-Community system for the levy of VAT on cross-border transactions of goods within the EU. Some reforms have already been adopted and implemented by the EU member states; the remaining reforms are either scheduled for the coming years, or have not yet been approved.

Changes per 1 January 2019

A number of legislative changes already came into effect in 2019, such as the levy of VAT on e-commerce services. You can read the changes per 1 January 2019 here.

Changes per 1 January 2020

Four so-called Quick Fixes came into force per 1 January 2020. These are primarily aimed at simplifying cross-border trade within the EU. More information on the changes per 2020 can be found on this page.

Changes per 1 July 2021

A number of changes regarding e-commerce services came into effect in 2019. Per 1 July 2021 there will be more changes for e-commerce, this time regarding goods. These, and other changes, have been compiled on this page.

Changes per 1 July 2022

The changes of 2019, 2020 and 2021 are not the only changes. The European Commission also announced another set of changes per July 1, 2022. These proposed changes are still under discussion. If these changes will however be implemented, the trade between companies in the EU will change drastically. Would you like to know more about these announced changes? More information can be found on the changes per July 1, 2022 on this page.

How can I help you?

Want to know what we can do for you? Just contact Baker Tilly , with no obligation, of course.

Barthold Bergman
Barthold Bergman Sr Manager VAT Advisory