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The EU’s New E-Commerce VAT Regime

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In this Tax Notes International article, Vertex VAT Director, Peter Boerhof evaluates how e-commerce vendors and marketplaces will be affected by the VAT rules for e-commerce in the EU that take effect July 1.

E-commerce taxability for VAT in the EU is coming, and businesses that don't understand the new regulations will almost certainly end up struggling to comply or risking non-compliance. The changes will potentially impact everything from how VAT is calculated and reported across the EU to the data that a vendor or marketplace must collect for each transaction. 

Businesses involved in online sales of products to consumers in the EU should start assessing the impact of new VAT rules on their sales, according to the European Commission. 

In this article, Peter addresses the following questions and more: 

  • Why do the rules need to change?
  • What considerations should vendors prepare for?
  • What are the potential impacts to businesses operating in the EU? 

As the July 1 effective date is looming, the EU Commissioner for Economic and Monetary Affairs has stated that businesses should not expect a grace period. If they have not done so already, entities involved in online sales of products to consumers in the EU need to start assessing the impact of these new VAT rules on their sales transactions, systems, and processes as the July effective date is approaching rapidly.

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Featured Author

Peter Boerhof, VAT Director at Vertex Inc. Vertex's Chief Tax Office (CTO) provides insight regarding the impact of tax regulations, policy, enforcement, and emerging technology trends on global tax department operations.

Peter Boerhof

Senior Director, VAT

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Peter Boerhof is the Senior VAT Director for Vertex. In his role, he provides insight and thought leadership regarding the impact of tax regulations, policy, enforcement, and emerging technology trends in global tax. Peter has extensive experience in international transactions, business restructuring, tax process optimisation, and tax automation. Prior to joining Vertex, Peter was responsible for leading the indirect tax function at AkzoNobel, where he designed and implemented a tax control framework, optimised VAT, and managed the transition to a centralised tax operating model for global tax processes.

He was also responsible for indirect tax planning and compliance for merger and acquisition, supply chain, and ERP projects, as well as the implementation of tax automation initiatives like tax engines and robotics. Boerhof also worked at KPN Royal Dutch Telecom managing VAT, as well as Big Four accounting firms Deloitte and Ernst & Young (EY) advising on VAT compliance and optimisation processes. Boerhof holds an MBA from the Rotterdam School of Management and a master’s in tax law from the University of Groningen.

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