On 25 September 2015, the European Commission launched a public consultation on modernizing value added tax (VAT) for cross-border e-commerce in the EU. The consultation is part of the Commission's plans to create a Digital Single Market for the EU, and includes an assessment of the 1 January 2015 change in the place of supply rules for B2C supplies of telecommunications, broadcasting and e-services, and the associated Mini One-Stop Shop (MOSS).
Measures the Commission is currently consideri…