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Sarah Gabbai and James Ross (McDermott Will & Emery) consider the options for businesses engaged in cross-border sales of business to consumer digital services to EU-based consumers on or after 1 January 2021. 
A further layer of tax compliance and complexity seems the general result of the white paper, writes Anne Fairpo (Temple Tax Chambers).

Laura Gowland (KPMG) provides an overview of the changes to simplify and modernise the VAT rules on e-commerce.

The European Commission is part way through overhauling how it taxes the consumption of goods and services. More needs to be done, writes Leigh Clark (Alvarez & Marsal Taxand UK).

Enterprise Nation published a report this week criticising HMRC for its handling and communication of changes to European VAT legislation implemented in January, especially of the mini one-stop shop (MOSS).

Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.

Vaughn Chown (Gabelle) answers a query on the VAT changes for e-services and the mini one-stop shop

Peter Duchars, director of VAT services at Russell Bedford member firm SMP Partners, comments on the implications of the new EU place of supply VAT rules.

The CIOT has welcomed HMRC’s adoption of its proposal to amend the VAT mini one-stop shop (MOSS) scheme so that businesses operating below the VAT threshold will be able to separate their sales to UK customers from sales to other EU customers, but warns that ‘uncertainty still remains’.

Daniel Lyons summarises the key VAT measures from the Budget.