The periodic VAT return, as we know it today, has seen little or no changes over the past 25 years, with the exception of the changes resulting from the introduction of the VAT package in 2010. The question we therefore rightly and The reason may be stated is: “Does the VAT return not need a thorough facelift?” or broader “Is the current method of VAT reporting not outdated?”
Source Wolters Kluwer
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