Simplifying and modernising VAT in the digital Single Market for e-commerce

E-commerce is a large and growing business and a key part in the digital economy. To reap the full potential, a number of barriers needs to addressed, not the least the obstacles that the current VAT system presents to cross-border sales of physical and in particular digital content e-commerce products. This report lists shortcomings in the present VAT set-up, evaluates policy options put on the table by the European Commission and others, and provides a range of recommended policy options that need to be reviewed in more detail.

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