The Arab Gulf states are intending to implement a VAT system, however the process is currently only in its infancy. Numerous other countries are now focusing on increasing their revenues from e-commerce and distance sales. The EU member states currently have other problems to cope with. This time it is Estonia, Italy, Romania and the Czech Republic, who are all trying to tackle VAT fraud by extending the reverse charge scheme. Switzerland is going to amend its regulations in order to make more foreign entrepreneurs liable for VAT. In addition, Poland is now requesting more information from taxpayers.