A Progress Report on the EU’s Efforts to Revamp Its VAT System


In this Tax Notes International article, Aleksandra Bal discusses the EU’s efforts to revamp the VAT system as envisaged by the 2016 VAT action plan and evaluates its progress on removing obstacles to e-commerce, implementing the definitive VAT system for intra-EU trade, simplifying the VAT compliance obligations for small and medium-size enterprises, and modernizing the VAT rate policy.