VAT MOSS is the only thing that makes sense. The only thing that's really bad about it is that it doesn't apply to all goods and services, but just virtual ones

VAT MOSS is the only thing that makes sense. The only thing that's really bad about it is that it doesn't apply to all goods and services, but just virtual ones. Yes, the execution is lacklustre, but the principle of paying VAT where the customer is located is spotless. I'm honestly a bit surprised, come to think of it, that all supermarket sales aren't actually accounted as online orders from a webshop hosted on the Isles of Man with express delivery from warehouse at the customer's location. Then the sale would be on the Isle of Man, and VAT would be correspondingly low. Of course it's not intended (or, if you're cynical, ideal) that companies should be allowed to shift profits to tax havens and subsequently pay no tax. It's a loophole. Duh. Yes, there are justifications for the laws as they are, but the implementation is being abused so hard that it's essentially more of a loophole than a sensible set of laws. To the EU's credit there's been some talk of solving the problem through "tax harmonization", although I think that's the wrong way to solve it and also very unrealistic.