On 7 April 2016, the European Commission issued its proposed Action Plan on VAT. The plan covers four main areas summarized as follows:
Removing VAT Obstacles to E-Commerce in the Single Market
As part of its strategy for the EU Digital Single Market, the Commission will issue a legislative proposal by the end of 2016 to simplify VAT for cross border e-commerce, which will include:
- Extending the Mini One-Stop Shop (MOSS) used to report and pay VAT on supplies of electronic services to als…