E-commerce and EU VAT focusses on the e-commerce rules being introduced by the European Union (EU) Member States and similar rules that have been introduced in major non-EU jurisdictions – Norway, Switzerland, the United Kingdom and the United States. The new EU rules governing the online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. Digitalisation has transformed the way goods and services are traded, challenging the very existence of traditional forms of retailing. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the value added tax (VAT) compliance obligations and options that businesses and tax practitioners worldwide must understand to adapt to the new system. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls.