There are big changes on the horizon for all UK businesses, as the end of the Brexit transition period inches closer. But for e-commerce companies, additional significant changes are due to happen next year - the EU’s e-commerce directive was due to come into force on 1 January 2021, the same date as the end of the transition period.

However, because of the pandemic which rages on through Europe and beyond, the European Commission has proposed a delay to the implementation of the e-commerce changes until July 2021. The directive will change the rules for intra-EU business-to-consumer (B2C) supplies of goods with the result that all but the smallest businesses will have to account for VAT in the country of delivery.