- welcomes the package on the modernisation of VAT on cross-border e-commerce, and endorses both its objectives and its focus on addressing the concerns of SMEs. The proposed rules will have a major impact on companies selling goods and services online, allowing them to benefit from fairer rules and lower compliance costs;
- finds that the implementation of the VAT MOSS has had a significant impact on the reduction of compliance costs and points out that SMEs have struggled with several compliance elements of the MOSS, and have expressed significant concerns. Therefore the Committee welcomes the fact that the proposed amendments to the MOSS address these concerns;
- welcomes the proposed extension of the MOSS to goods as it creates conditions for the possible removal of the Low Value Consignment Relief (LVCR) scheme;
- points out that the amendments to the VAT rates applicable to e-publications rules would eliminate the distinction between physical and non-physical publications, and ensure neutrality in this market, but may carry a risk for the VAT base.