Measures to support e-commerce in the EU | KPMG | UK

VAT: Commission proposals - measures to support e-commerce and online businesses in the EU

Measures to support e-commerce in the EU

An update on the Commission’s proposals concerning supporting e-commerce and online business in the EU.

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Earlier this month we provided an update on the Commission’s proposals concerning supporting e-commerce and online business in the EU. In the run up to and after the ECOFIN meeting on Friday 16 June, a variety of documents have been published / made publicly available.

The bulk of the changes are scheduled for 2018 and 2021. The progress report, which was noted by the Council, acknowledged general support for the measures but highlighted four issues which need to be resolved. To complicate the proposal further, the delegates within the working party have widened the proposal’s scope.

This new measure seeks to make online market places and fulfilment houses liable for VAT on goods from third countries to consumers in the EU where the value is less than €150. In terms of VAT measures debated, the Council failed to reach agreement on the reduced rate for e-books and a general reverse charge mechanism.

For a more detailed note on these developments click here.

For further information please contact:

Mike Camburn

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