Agenda European Commission – VAT in the digital age: Revision of the VAT Directive and of the Council Regulation on VAT administrative cooperation

The European Commission has on Oct 19, 2021 published its 2022 Work Program.

From a VAT perspective, the main initiative is “VAT in the digital age”. Legislative initiative, incl. impact assessment is expected in Q3 2022.

This initiative aims to modernise the current VAT rules, taking into account the opportunities offered by digital  technologies. The Commission’s action plan for fair and simple taxation underlined the need to reflect on how technology can be used by tax authorities to fight tax fraud and benefit businesses, and whether the current VAT rules are adapted to doing business in the digital age. The action plan announced a legislative proposal for 2022 under the heading ‘VAT in the digital age’ covering

  • 1) VAT reporting obligations and e-invoicing
  • 2) VAT treatment of the platform economy and
  • 3) single EU VAT registration.

The package is expected to harmonise and promote the provision of cross-border supplies in the single market, and to help improve tax collection and therefore ensure sustainable revenues during the COVID-19 recovery.
(legislative, incl. impact assessment, Article 113 TFEU, Q3 2022)



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