Cullen International's latest brief follows the draft Directive as it goes through the EU legislative process. The main changes would simplify the VAT regime for many cross-border e-commerce transactions.

This handy recap can be useful to e-retailers who need to know what the proposed new rules are, how they could benefit, and when they will be introduced.

Postal operators are concerned about one part of the proposal which would oblige them to introduce costly administrative procedures to record and exchange customs details on small value consignments (under €22), whose current exemption from VAT would be lifted.

This brief was published as part of our Postal regulatory intelligence service.