Given the European Commission’s long-term commitment to building a final VAT system that would be simpler and more secure against fraud, businesses engaged in cross-border trade will find it easier to meet their VAT obligations from 1 January 2021 thanks to the One Stop Shop, which eases the VAT burden and removes obstacles to cross-border trade. This article explores some of the expected changes to the VAT treatment of e-commerce from 2021.
Full content available to subscribers.
As a subscriber you will be able to read full content, access our archive of articles, view useful resources, and put questions to PwC consultants.
Free trial
Sign in