European e-commerce VAT directive

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The European e-commerce VAT directive (2002/38/EC from 7 May 2002) is a directive in the European Union which regulates value added tax of sales to consumers in EU and EEA countries.[1]

Several third-party tools and plugins have been developed to help online shops comply with the directive by automating VAT rate updates across EU member states, including solutions for platforms such as WordPress.[2]

A consequence of the directive is the Norwegian VAT On E-Commerce (VOEC) scheme, which was implemented in Norway starting in 2020.[3] To avoid a customs clearance fee, foreign webshops selling goods to consumers in Norway need to register in the VOEC registry of the Norwegian Tax Administration.[4]

See also

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References

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  1. ^ Anonymous (2016-09-13). "Modernising VAT for cross-border e-commerce". Taxation and Customs Union - European Commission. Retrieved 2020-10-15.
  2. ^ "TVA Update Plugin – automatizarea actualizării cotelor TVA pentru magazine online". AlexTag.ro (in Romanian). 2025-02-10. Retrieved 2025-09-27.
  3. ^ "VAT On E-Commerce - VOEC". The Norwegian Tax Administration. Retrieved 2020-10-15.
  4. ^ "The VOEC scheme - Norwegian Customs". Toll.no. Retrieved 2020-10-15.
  5. ^ "EU innførte IOSS-ordningen fra 1. juli - Tolletaten". Archived from the original on 2022-05-17. Retrieved 2022-05-22.
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