It seems to me the easiest way to make this a fair system would be to keep the existing country thresholds in place. This way a UK company selling to Italy would only need to be registered if they reach the Italian threshold. Can anyone see anything wrong with that simple isolation? This avoids the ridiculous situation now where if I make a sale of €1 I need to register. That means an unregistered Italian business can sell their ebook for €10.00 in Italy and the UK business is forced to sell for €12.20 in Italy which can’t compete fairly. Bare in mind also that if you make a €1 sale to Hungary you have to travel there to register for VAT in person as far as I can see from their rules.