It is now possible to identify the correct VAT rate for all EU countries

A few days ago the European Commission made available a software through which it’s possible to identify the correct VAT rate applicable to the supply of goods and services in each Member State of the European Union. This tool is available at the following address:
In order to be able to correctly use the new software, it is required the mandatory filling in of some fields, with the details summarized below:
1) EU country of reference;
2) date on which the rate is to be considered applicable;
3) specific category;
4) combined Nomenclature code in case of supply of goods;
5) “CPA” code in case of supply of services.
This implementation by the European Commission is directly related to the new e-commerce regulations, applicable from July 1st, 2021, which provide for the taxation of goods and services in the place of actual consumption. The purpose of the novelties in the “indirect” e-commerce is to simplify the procedures for cross-border online sales, currently hindered by the particular VAT system for distance selling. With reference, instead, to the “direct” e-commerce, it is recalled that starting from 2019 B2C electronic services become relevant in the Member State of residence of the customer.
Therefore, also in light of the recent e-commerce forecasts, the implementation made available by the European Commission assumes a particular importance, allowing operators to verify the VAT rate actually applicable in consideration of the Member State where the goods are considered to be supplied and/or the service provided.

Martina Borlandelli