Changes in VAT - e-Commerce

Changes in VAT – e-Commerce – SME INFO HU 2021-05

The new rules applicable to e-commerce activities will enter into force on 1 July 2021. The goal of the change is making the VAT declarations more effective and simplifying VAT administration. The existing obligation to register in all countries will be replaced by the following possibility: taxpayers may elect to register in only one Member State and from there to fulfil its tax obligations (tax assessment, tax return, tax payment) for the distance sales of goods and services to all Member States through the so-called One Stop Shop (OSS) or Import One Stop Shop (IOSS) schemes.

The full pdf versions of the newsletter are available in English and Hungarian:


The main chapters of PS’ SME INFO Nr.2021-05 can be reviewed below.


I   Distance sales of goods

1   Definition of distance sales of goods

     Intra-community distance sales of goods

     Distance sales of goods imported from third countries

2   Characteristics of intra-community distance sales of goods and distance sales of goods imported from third countries



     Place of supply of goods

     Chargeable event, date of chargeable VAT

3   Distance sales via electronic interface of a third entity

     Chargeability of VAT

     Special supply chain 


II  Distance supply of services

1  TBE services

    Place of supply of services

2   Distance supply of services


     Place of supply of services

     Other condition


III  Changes in import VAT and customs rules related to distance sales

1   Import VAT exemption amount limit
2   Duty free amount limit
3   Changes in the rules for determining import VAT


IV  Distance sales – administrative tasks

1   Three different administration schemes (tables including detailed features of the next 3 schemes):

     Special Union Scheme – OSS (One Stop Shop)

     Non-Union Special Scheme – OSS (Non-Union Special Scheme for Services)

     Special Import Scheme – IOSS (Import OSS; distance sales of imported goods)

2   Registration

3   Transitional rules for registration

4   Question of the applicable FX rate