The digitalisation of the economy opens the door to new cross-border economic activities that make it possible to under-report income and under-pay tax. Continue reading
This proposal is part of a package of EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. This proposed regulation provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the Mini-One-Stop-Shop (MOSS). Continue reading