In the EU Commission’s view, the existing rules for e-commerce are too complex and are therefore to be simplified. It proposes abolishing the threshold for distance sales and to instead extend the scope of the application of the Mini-One-Stop-Shop. Accompanying amendments applying to distance sales from third countries to the EU are planned, including VAT exemption for imports up to the value of EUR 150. Meanwhile, VAT exemption for the importation of small consignments (EUR 22), is to be abolished. Furthermore, simplifications for both distance sales and electronically rendered supplies of services are to be implemented, particularly a minimis threshold. Last but not least, the reduced VAT rate should be applicable for the supply of e-books.