The European Council has adopted new rules designed to facilitate Internet companies to trade within the EU. The changes make it possible to avoid VAT registration in each state where trading activity is carried out. Internet companies need to register only on a common platform, the purpose of which is the development of trade without borders within the EU.
Small and medium-sized enterprises with annual cross-border online sales of € 10,000 can continue to apply VAT rules in their home country.
On materials of the following website: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:02006L0112-20160601
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