The European Commission’s proposals to reform e-commerce

Laura Gowland

Speed read

The European Commission has released its proposals to simplify and modernise the VAT rules on e-commerce in stages between now and 2021. The changes will initially introduce thresholds for small businesses and simplified rules under the mini-one stop shop (MOSS) compliance scheme. These will be followed by an extension of the MOSS to include B2C goods and other services, along with the removal of distance selling thresholds and low value consignment relief for imported goods. As with the introduction of the 2015 rules, we are likely to see detailed implementing regulations; however, now is the time to begin assessing the impact of these changes on businesses.

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