02 December 2016

European Commission issues proposals aimed at modernizing VAT for cross border e-commerce

The European Commission (the Commission) issued a series of measures on December 1, aimed at improving the value-added tax (VAT) environment for e-commerce businesses in the European Union (EU). The Commission has indicated that its proposals will allow an easier process for consumers and companies, in particular start-ups and small and medium-sized enterprises (SMEs), to buy and sell goods and services online.

A Tax Alert prepared by Ernst & Young Netherlands, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2046

Document ID: 2016-2046