The European Commission has proposed that a VAT registration threshold for cross border sales of electronic services be introduced in 2018.  This would allow businesses with very small turnovers to avoid having to declare electronic sales through the MOSS (Mini one stop shop) introduced by the EU in 2015.

The threshold is expected to be 10,000 EUR.  Furthermore, the propositions includes measures to reduce the complexity of the filing requirements for businesses with a turnover bellow 100,000 EUR.