The European Union（EU）attaches great importance to the development of the digital economy in the region of EU and has issued a series of strategic planning documents related to the development of the digital economy. In order to better establish its single digital market，the EU has formulated a series of macro policies to promote the development of the digital economy，covering various aspects such as financial and monetary. In addition，tax policies related to the digital economy have received great attention from the EU. The EU’s indirect tax policy for the digital economy has enabled a Value-Added Tax（VAT）e-commerce package to be established within the EU and has significant impact for United Kingdom of Great Britain and Northern Ireland（UK），a former EU Member State. In terms of direct taxation，both the EU and some of its Member States have experimented with the introduction of a digital services tax，however the results have not been good. The EU has turned to rely on multilateral mechanisms to address Base Erosion and Profit Shifting（BEPS）-related problems through participation in and support of Organisation for Economic Co-operation and Development（OECD）’s work in the field of BEPS，and therefore strongly supports and actively implements the “two-pillar” solution proposed by OECD. This position coincides with the UK，which has left the EU. With regard to the digitalization of tax collection and administration，the European Union has achieved certain results in recent years in the simplification and facilitation of tax collection and administration，the strengthening of cooperation and information exchange among Member States，and legislation related to electronic invoicing.