Welcome to our quarterly indirect tax update. In this edition, our team discuss:

1. Significant changes to the EU VAT rules for e-commerce transactions are coming into effect 1 July 2021;
2. VAT treatment of medical services provided by locum doctors; and
3. New Automated Import System (AIS) with effect from November 2020.

If you have any queries in relation to indirect taxes, please contact any member of our team.