On March 19, 2017, TEI filed a response to the European Commission’s Public Consultation on the Definitive VAT System for Business to Business (B2B) Intra-EU Transactions on Goods (Consultation). The Consultation sought the views of stakeholders regarding the current VAT situation of B2B intra-EU supplies of goods, possible short term improvements regarding the current transitional VAT system, and changes aiming at the introduction of the definitive VAT system based on the principle of taxation of the supply in the Member State of destination. TEI’s submission notes that the current EU VAT system, which treats domestic and intra-EU supplies of goods differently for VAT purposes, discourages some businesses from supplying goods cross-border. TEI encouraged the EU to adopt a system whereby the intra-EU supplies of goods are taxed in the Member State of destination and to implement a comprehensive One Stop Shop that facilitates such transactions and allows an input VAT deduction.