In order to eradicate VAT fraud relating to e-commerce, new place of taxation rules, simplified compliance, but also a new VAT payer status impacting online marketplaces will come into force
The European Commission’s VAT action plan: “Towards a single EU VAT area”
On 7 April 2016, the Commission adopted its VAT action plan, which takes stock of recent and ongoing initiatives. In order to remove the VAT-related obstacles impeding e-commerce within the