From 1 July 2021 a number of important amendments to Directive 2006/112/EC (the VAT Directive) will apply, which will significantly change the way in which VAT operates for cross-border business-to-consumer (B2C) ecommerce activities. We spoke to Dermot Donegan and Denise Corrigan of Revenue’s VAT Policy and Legislation Branch and asked them to outline the changes.
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