The European Commission (EC) has launched a public consultation to help identify ways to simplify the payments of value added tax (VAT) in cross-border e-commerce transactions in the European Union (EU).
The objective of the consultation is to compile a wide range of views before drawing up legislative proposals in 2016, as part of the Digital Single Market Strategy (DSM).
The consultation, which closes on 18 December 2015, also forms part of an assessment of the new VAT payment rules for cross-border transactions involving telecommunications, broadcasting and other electronic services, known as "mini one stop shopping" (MOSS), which came into force in January 2015.
Further information:
- Public Consultation on Modernising VAT for cross-border e-commerce https://ec.europa.eu/eusurvey/runner/ModernisingVATcrossborderecommerce
- Mini-One Stop Shop http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm
