VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?

Removing obstacles to e-commerce in the Single Market and ensuring effectivetaxation in the context of the digital economy has been high on the political agendaboth in the European Union and beyond. Recently the VAT rules on cross-border ecommerce have gone through a thorough modernisation with a package of newprovisions in the EU VAT legislation coming into effect as of 2019 and 2021. Furthermeasures with the objective of laying down solid foundations for an effective, fair,simple and fraud-resistant taxation of e-commerce transactions have been envisaged. This article helps to navigate a complex set of new provisions and offersreflections on whether the new rules will achieve their objective