VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?

Research output: Contribution to journalArticle


Removing obstacles to e-commerce in the Single Market and ensuring effective
taxation in the context of the digital economy has been high on the political agenda
both in the European Union and beyond. Recently the VAT rules on cross-border ecommerce have gone through a thorough modernisation with a package of new
provisions in the EU VAT legislation coming into effect as of 2019 and 2021. Further
measures with the objective of laying down solid foundations for an effective, fair,
simple and fraud-resistant taxation of e-commerce transactions have been envisaged. This article helps to navigate a complex set of new provisions and offers
reflections on whether the new rules will achieve their objective.


Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law (excluding Law and Society)


  • European VAT, value added tax, e-commerce, digital economy, cross-border supplies, platforms
Original languageEnglish
JournalERA Forum: Journal of the Academy of European Law
Early online date2019
Publication statusE-pub ahead of print - 2019
Publication categoryResearch