Actually, there something else the EU could do. And it's already been happening for years. When selling actual stuff (e.g. furniture) you can charge the company's country's VAT up to 100kEUR (sometimes 35k) yearly revenue in a specific EU country, at that point you'll have the register with that specific country and charge that country's tax next year. Works quite well, avoids both a LOT of paperwork and big companies moving to low VAT countries and it could have been done exactly like this with electronic goods.