Recital 35

(35) Council Directives (EU) 2017/2455 (7) and (EU) 2019/1995 (8) amended Directive 2006/112/EC as regards the VAT rules governing the taxation of business-to-consumer cross-border e-commerce activity in the Union. Those amending Directives reduced distortions of competition, improved administrative cooperation and introduced a number of simplifications. While the amendments introduced by those Directives, which have applied since 1 July 2021, have been largely successful, there is a need for certain improvements.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.