Global

Details

  • Service: Tax, Global Indirect Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 10/14/2013

EU - VAT when making online purchases for personal use 

October 14: The European Commission (EC) today posted a reminder concerning the value added tax (VAT) implications of online purchases of goods and services for personal use (i.e., not for commercial purposes).

The EC release reminds persons buying goods online that they may have to pay customs duty, depending on the country from where they purchase the goods. Online purchases of tobacco products or alcoholic beverages also may result in excise tax liability.


When buying services online, only VAT is owed. Customs and excise duties are not due.


The EC provides two resources for—


Buying goods online


Buying services online





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