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EU VAT Forum

EU VAT Forum Sub group on eCommerce EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Tax administration and fight against tax fraud (2018) 1507602 EU VAT Forum Consolidated report on Cooperation between Member States and Businesses in the field of e-Commerce/modern commerce Prepared by the EU VAT Forum subgroup on administrative cooperation between Member States and Businesses in the field of VAT fraud, cooperative compliance and e-commerce EU VAT Forum Consolidated report 2 (12) Sub group on eCommerce Version EU VAT Forum Sub group on eCommerce Table of contents 1 INTRODUCTION .. 4 Context .. 4 Aim and scope of the report .. 4 2 UNDERSTANDING E-COMMERCE - KEY FUNCTIONS / FIXED FUNCTIONS IN THE STRUCTURE.

Taxud-EU-VAT-Forum@ec.europa.eu EU VAT Forum Sub group on eCommerce 26.01.2018 EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration

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