VAT is already a mess, even inside the EU. There's probably some business opportunity lurking in simplifying VAT for small businesses. Hell, there are probably regularity opportunities as well, if lawmakers are interested in small businesses.
I run a small business on the side, did a small project for a customer in another EU country, and got fined by the tax service for not having handled VAT properly. Now this is obviously my fault (and the fine wasn't too steep). It doesn't make financial sense for me to pay for an accountant (very small side business), but it's not easy enough to do it myself without the risk of errors. End result? People are discouraged from running small businesses.
I run a small business on the side, did a small project for a customer in another EU country, and got fined by the tax service for not having handled VAT properly. Now this is obviously my fault (and the fine wasn't too steep). It doesn't make financial sense for me to pay for an accountant (very small side business), but it's not easy enough to do it myself without the risk of errors. End result? People are discouraged from running small businesses.