While great progress has been made with VAT ONE STOP SHOP 1.0, the current EU VAT system still disadvantages millions of small and medium-sized enterprises by leaving out and important aspect of EU trade.
While great progress has been made with VAT ONE STOP SHOP 1.0, the current EU VAT system still disadvantages millions of small and medium-sized enterprises by leaving out and important aspect of EU trade.
The EU Commission’s proposal solves this problem with a VAT One Stop Shop 2.0 including:
A transfer module for cross-border movement of own inventory across the EU
An extension of the existing VAT One Stop Shop to domestic B2C sales from distribution hubs
Introducing an EU harmonized reverse charge mechanism for B2B sales. 
A One Stop Shop 2.0 would enable businesses that sell remotely to have a single EU VAT registration and to report all VAT through a single digital VAT portal on their entire EU logistics chain – from procurement and inventory placement to sales to final consumers.
Extending the EU VAT One Stop Shop system to all transactions will be to the benefit of all: for governments, for businesses and for consumers.
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