Skip to the content

VAT One Stop Shop for Businesses

The EU Commission published today a set of proposals extending the EU One Stop Shop for VAT to the sale of goods cross-border. Companies selling cross-border for up to 10000 would only be required to deal with their national tax authority and apply the VAT rules from their country. Simplified rules would also be introduced for sales up to 100000. In terms of promoting a level playing field, the package also introduces a mechanism for third country sellers to become VAT compliant and enables the use of a simplified set of documentation requirements (home rules) for online sellers across the EU.

Maurits Bruggink: “VAT fragmentation is the single most important barrier to the Digital Single Market. You can’t expect an efficient and vibrant digital economy to be mirrored by an equally inefficient outdated paper based system. That’s why we welcome the EU Commission’s proposals and hope the Council will back this proposal and help enable SMEs to trade across borders. As the devil is in the details we are keen to analyze in more detail the EU Commission proposals and work with the policy makers to improve these”.