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EU and UK ecommerce commercial invoices and declarations

  • Jan 20, 2021 | Richard Asquith

Following EU ecommerce VAT package (Jul 2021) and UK ecommerce reforms (Jan 2021), sellers and facilitating marketplaces will have to include customs commercial invoices or declarations (CN22 and CN23 forms) with their import shipments of goods to consumers. This relates to imported consignments sold under €150 or £135 for the EU and UK, respectively.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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