All e-commerce actors are interested in the new legislation, from retailers and online markets / platforms (both inside and outside the EU) to postal operators and couriers, customs, tax administrations and consumers. From 1 July 2021, the VAT rules for cross-border activities in the consumer market (B2C) in e-commerce have changed. The reason for these changes is to overcome the barriers to cross-border online sales and to overcome the challenges arising from VAT regimes for distance sales of goods, especially for the import of low value shipments.