The Fourth Industrial Revolution is in full swing. Advances in robotics and artificial intelligence, the ubiquitous presence of data, an increased reliance on cloud computing and the rise of digital platforms are transforming today’s society and the economy to a great extent, while the last technological developments are increasingly bridging the gap between the digital and physical worlds. Using a traditional method of jurisprudence, this article examines the main challenges that the on-going transformation in each of those areas poses to the application of the current European VAT rules. Based on such analysis, the author submits that EU VAT is generally well equipped to cope with the current changes. Nevertheless, some minor “fixes” to the existing rules or a clarification of their interpretation might be conceived, especially considering the increased ability of robots to operate autonomously and the staggering profits obtained through the exploitation of users’ data by digital firms.