The consumption and commercial pattern change brought by digital economy increase tax compliance burden of cross-border trade VAT and enlarge non-compliance space of taxpayers. Facing many challenges brought by digital economy to VAT tax compliance, European Union continues to conduct tax reform, and tries to set up more simple, robust and effective value-added tax system according to a single market by many real measures such as building reverse taxation mechanism of value-added tax, implementing special plan for small enterprises, carrying out electronic invoice, strengthening information cooperation and taxation-aided obligation and so on so as to further simplify and standardize taxation process, reduce compliance cost and administrative barrier, consolidate information sharing and administrative cooperation, uphold holistic taxation compliance degree to boost modern upgrading of value-added tax system to fit for digital economy. Learning from value-added tax reform idea of European Union, China should set up and perfect cross-border digital service for value-added tax system, further optimize value-added tax system, overall reduce tax compliance burden and regulatory cost, speed up the construction of information sharing mechanism and system, and actively promote the level of voluntary compliance by taxpayers.