On 7 April 2016, the European Commission issued its proposed Action Plan on VAT. The plan covers four main areas summarized as follows: Removing VAT Obstacles to E-Commerce in the Single Market As part of its strategy for the EU Digital Single Market, the Commission will issue a legislative proposal by the end of 2016 to simplify VAT for cross border e-commerce, which will include: Extending the Mini One-Stop Shop (MOSS) used to report and pay VAT on supplies of electronic services to also cover online sales of tangible goods to final consumers in the EU for both EU and...