The exponential growth of e-commerce in recent years has led to the emergence of new business models that most countries’ tax systems were not prepared for. In the area of indirect taxes, e-commerce affects not only the provision of services (telecommunications, electronic and radio or television services – hereinafter referred to as TBE services) but also to the supply of goods which have been purchased online (either using an online operator, an online shop or platform). On the below links you can find an overview of the changes that have taken place in the field of VAT and those that are about to take place in relation to e-commerce on the basis of EU legislation.
