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EU e-commerce package

Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.

Last fetched 04 May 2026 · gov.uk

Documents

EU VAT e-commerce package

At a glance

TypePolicy paper

First published13 May 2021

Last updated20 Sept 2021

Organisations

HM Revenue & Customs

Topics

Exporting goods and servicesImporting goods and servicesOverseas businesses and UK VATVAT MOSSRules for specific goods and servicesBrexitCustoms declarations, duties and tariffs (import and export)VAT

Source

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