The European Commission has announced further changes to the EU VAT system that are intended to simplify VAT compliance, encourage cross-border e-commerce, and level the playing field for EU and non-EU businesses. The changes will be implemented in two phases in 2018 and 2021, extending the "mini one-stop-shop" system and changing place of supply rules for digital/electronic services and goods sold across borders. UK businesses will need to consider their VAT obligations after Brexit and may need to register with the non-EU mini one-stop-shop system to sell to EU customers.