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A key barrier for cross-border e-commerce is the compliance costs associated with VAT. The EU is working on creating a single VAT area. This includes the creation of a one-stop-shop system whereby traders can pay their VAT for all their cross-border sales via their own national tax authority, to tackling VAT Fraud from rogue traders which place compliant sellers at a disadvantage. In addition, the EU is focusing more and more on how to tax the digital economy, with implications for the e-commerce supply chain.