Commentary

V2.189XA Developments and future changes in the non-Union and Union schemes

Part V2 Registration – deregistration

V2.189XA Developments and future changes in the non-Union and Union schemes

V2.189XA Developments and future changes in the non-Union and Union schemes

In May 2015, the European Commission issued a document1 entitled 'A Digital Single Market Strategy for Europe' which set out an action plan for reducing the issues which both suppliers and consumers faced in relation to cross border e-commerce. Measures in the plan included the introduction of 'a common EU-wide simplification measure (VAT threshold) to help small start-up e-commerce businesses' and 'allowing for home country controls including a single audit of cross-border businesses for VAT purposes'. In a further initiative, the Commission carried out a consultation2, to which the Financial Secretary (David Gauke MP)

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