“It has been suggested that particularly the high-profile operators, which occupy a considerable part of the market, wish to be seen to be tax-compliant, notably for reputational reasons.” (OECD ...

The 2023 EU VAT Gap Report, recently published by the European Commission, demonstrates that the VAT gap narrowed again in 2021, continuing the trend that began in 2013. In this article, we look at ...

Without much fanfare, last year, the EU introduced its new VAT One-Stop Shop (OSS), an electronic portal for businesses to pay their value-added tax (VAT) on e-commerce sales within the EU. It’s a ...

This On The Subject explains how the Mini One Stop Shop (MOSS) system for VAT works and what affected businesses need to do to prepare for Brexit-related changes after the transition period ends. In ...

Electronic interfaces, platforms and marketplaces form a key layer in the digital infrastructure behind e-commerce, serving as gatekeepers between consumers and producers of digital content or ...

The European Court of Justice has just concluded that EU member states are free to charge differing rates of VAT on eBooks and paper books. This will allow all countries in Europe to basically change ...

New transparency rules will make it easier for EU member states to identify online sellers who do not comply with VAT obligations. EU member states will now be able to detect VAT fraud more easily ...

A referral of eight member states to the European Court of Justice by the European Commission last week for alleged misapplication of value-added tax to travel has potentially important implications ...

The most popular Swedish news site, Dn.se, has reported the European Court of Justice as stating, “Bitcoin is a means of payment and that the exchange should therefore be exempted VAT obligations.” ...

European and African authorities have uncovered a series of large-scale customs and VAT fraud schemes involving Chinese ...