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E-commerce and VAT

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E-Commerce and VAT

An extremely complicated topic briefly and clearly explained in 10 pages, a real miracle

Despite its importance for the contemporary economy, the EU regulatory framework governing the intersection between e-commerce and VAT often confuses businesses.

The reason is that VAT in the EU is regulated at both EU and national levels and, therefore, e-commerce companies selling in multiple EU countries need to comply with many laws.

The purpose of this article is to answer some frequently asked questions regarding the EU VAT rules applicable to.


Iven De Hoon 

Iven De Hoon is trained as a lawyer (Antwerp, Belgium), and is also Master in tax and accounting at the acclaimed Vlerick Institute (Ghent, Belgium). He has published many articles and books on different tax topics and has more than 25 years of experience. 

He is also a winner of the Willough by Memorial Prize (St Jesus College Oxford, 2009).
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