On 24 December 2020, the European Union and the United Kingdom reached an agreement in principle on the EU-UK Trade and Cooperation Agreement.. Content on the site is being monitored to reflect this and the changes.

If your business provides services cross-border on the island of Ireland or to GB, you should review and act on any changes in the rules relating to E-Commerce that may apply to you from 1 January 2021.

Digital services are services that are delivered over the internet or through other electronic networks. They are commonly automated and require little or no human intervention. They include such things as apps, e-books, games, cloud-based software, and music streaming websites. 

At the end of the transition period, the eCommerce Directive will no longer apply to the UK. You should begin to prepare for these changes now.