3 reforms: e-invoicing and transaction-based reporting; platform gig & sharing economies and e-commerce; and Single EU identification number with extension of OSS to all B2C and certain B2B
The European Commission will shortly be initiating the next rounds of its ‘VAT in the Digital Age’ reforms. We can expect and update in November 2021, after the upcoming Fiscalis meeting, and final proposals and Directive amendments by October 2022. These three reforms come from the 2020 Tax Package measures and follows the completion of the EU VAT e-commerce package on 1 July 2021.
Source vatcalc
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