The European Commission’s proposals to reform e-commerce

In December 2016 the European Commission released its proposals for new measures to modernise B2C e-commerce as part of its digital single market strategy. The key aims of these proposals are to combat fraud and non-compliance and to make it easier for small businesses and start-ups to trade their goods and services online. The majority of the new VAT rules are expected to take effect as of 1 January 2018 and 1 January 2021.

Overview of proposals

Why has the EC made these proposals?

The EC has outlined three main drivers for these proposals.

First many small businesses refuse to engage or claim they are unable to engage in cross-border e-commerce due to the complexity of...