• European Commission – PRESS RELEASES – Press release – VAT Action Plan: Commission presents measures to modernise VAT in the EU

  “The current VAT system for cross-border e-commerce is complex and costly for Member States and businesses alike. EU businesses are at a competitive disadvantage because certain non-EU traders can import VAT-free goods to the EU. The complexity of the system also makes it difficult for Member States to ensure compliance. The Commission will come forward by the end of 2016 with a legislative proposal to modernise and simplify VAT for cross-border e-commerce as part of the Digital Single Market strategy.This will include a proposal to ensure that e-publications can benefit from the same reduced rates as physical publications.”

• From the Action Plan: “Current rules do not fully take into account technological and economic developments.This is for example the case for e-books and electronic newspapers, which cannot benefit from reduced rates available for physical publications. This issue will be addressed in the context of the Digital Single Market strategy.”

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