On 1 December 2016, the European Commission announced proposed measures to improve the value added tax (VAT) environment for e-commerce businesses in the EU. The proposed measures include:
- Introducing a "One Stop Shop" that expands the Mini One Stop Shop (MOSS), which is already available for the payment of VAT on cross-border supplies of e-services, to also allow the quarterly payment of VAT on cross-border online sales of goods throughout the EU (currently, registration is required in each…