What are its advantages?

• Consumers, when purchasing goods online from outside or within the European Union, will pay the same rate of VAT as for goods purchased in their country of origin; The new rules ensure that VAT is paid at the place of consumption of the goods

• EU businesses will be able to overcome obstacles to cross-border online sales, reducing administrative burdens and VAT management costs The internal market and protects competition between community suppliers and those from outside the European Union.

• Member States will benefit from a reduction in VAT fraud in cross-border trade