Collecting VAT in the Digital Age: Cross-border B2C supplies of services and intangibles.

Article on LinkedIn regarding the increasing digitization of the economy hand the effects on VAT.

The digitization has fundamentally changed the nature of retail distribution channels for sales of goods and services/intangibles to private consumers (business-to-consumer or B2C sales). Traditionally, a consumer would make a purchase from a local store. Now their first port of call is frequently a website of that store, an online supplier in the case of digital goods, a seller based in another country or increasingly a digital platform through which many suppliers make sales.

Source Luis Aires

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