"It only strangles big industry"
Actually it helps the big industry as the small business owner are struggling.
For example the VAT MOSS rule. Amazon, Google or Apple will not have any problem to fulfill this law. A small company selling software to EU customer will not be able to handle the bureaucratic effort.
Not in EU; don't know anything. What stops people from simply contracting or incorporating in another country like, say, Panama or something, and billing from there? Then VAT would be out of scope wouldn't it?
That's not how the law is meant to work. The law is supposed to "force" overseas companies to collect VAT on behalf of customers inside the EU.
So even in Panama your opinions are "sorry you're in the EU I can't sell to you" or you're supposed to collect the VAT. At present I don't believe they have tried to enforce it through any court yet. So I'm unsure how that would play out.
