The European Commission appears committed to delivering a ‘definitive system’ for VAT in the EU. In addition to its recent communication on the follow-up to its 2016 action plan, the EC has made three new proposals on: the taxation at destination for intra-EU cross-border supplies of goods; vendor liability for VAT on intra-EU supplies of goods; and extension of the ‘one stop shop’ to cover cross-border supplies of goods. A number of ‘quick fixes’ are also proposed. Three further proposals are to be made in 2018, and it is intended that the new single EU VAT area will enter into force in 2022
