Au final ce ne sera pas le 1ier janvier 2021 mais au 1ier juillet 2021, encore quelques KS vont passer à travers 
« Due to the practical difficulties created by the measures taken to contain the coronavirus pandemic, the application of the new VAT e-commerce rules is postponed by six months. Thus, the rules will apply as of 1 July 2021 instead of 1 January 2021, giving Member States and businesses additional time to prepare. »