The European Tech Alliance strongly supports the European Commission’s Digital Single Market (DSM) Strategy as a way to empower European Internet companies to scale up to their full potential. More specifically within the strategy, we fully support the Commission’s VAT Action Plan to reform key aspects of the VAT framework, particularly the introduction of the country-of-consumption approach to the VAT rules; measures to tackle the level of administrative burdens relating to VAT compliance; the development of a SME VAT package; and the removal of the small consignments relief given to businesses established outside the EU.