Value added tax (VAT): certain obligations for supplies of services and distance sales of goods

This proposal concerns value added tax obligations for supplies of services and distance sales of goods. Amendments address the VAT gap and cross-border fraud, the Mini One Stop Shop (MOSS) and thresholds for small businesses, removing the VAT exemption for low-value imported consignments below EUR 150, the role of intermediaries, distance-sales turnover thresholds, and audit coordination among Member States.