EU VAT Proposals to Stimulate Electronic Commerce and Digital Publishing

On 1 December 2016, the European Commission presented several proposals to simplify the VAT rules for cross-border electronic commerce. The proposed changes include the extension of the MOSS; simplification of the VAT rules for small businesses; abolition of the exemption for low-value consignments; and the allowance of equal VAT rates for printed and digital publications. In this article, the author discusses and provides an analysis of all those proposed changes.