Accountancy Europe responded to the European Commission’s consultation on the definitive VAT system for Business to Business (B2B) intra-EU transactions on goods.

Cross-border traders face more obstacles due to the current supply of goods rules for cross-border transactions. We encourage the implementation of one taxed transaction for the intra-EU supplies of goods. It could be favoured by the supplier’s obligation to register only in one Member State by expanding the Mini-One Stop Shop to include also the B2B supplies of goods.