In the area of VAT reporting, we see a lot of developments that clearly go against the objective of creating a harmonized EU VAT area. Every Member State seems to have its own views on what data needs to be collected to check whether businesses are meeting their VAT compliance obligations and how this data should be transmitted to the tax administration. Sadly, no EU-wide best practices or compliance guidelines have emerged so far.
Source: kluwertaxblog.com
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