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Looking back @2021 #13: Activities of the VAT Expert Group

Highlights

The VAT Expert Group consisting of 40 experts on European VAT

  • met 2 times in 2021 as VAT Expert Group
  • joined 2 Fiskalis meetings on ”VAT in the Digital Age”
  • its subgroup on Platform Economy met several times
  • the VAT Expert Group presented a document on ECJ/CJEU Cases to the VAT Committee
  • and prepared a paper on ”Fixed Establishments”

Meeeting Documents


  1. Brexit
  2. E-Commerce VAT Directive launched in the EU per July 1, 2021
  3. Next to the EU, 14 countries implemented VAT on E-Commerce, another 7 will implement in 2022
  4. Saudi-Arabia is the first country in the Middle East launching E-Invoicing, UAE may follow
  5. The concept of Fixed Establishments remains a major risk, and even why?
  6. Intrastat: Major updates applicable as of Jan 1, 2022
  7. Implementation/changes E-Invoicing & Real Time Reporting during 2021
  8. ECJ cases decided in 2021 on ”Taxable Amount”
  9. Increased focus on Fighting Climate Change – Carbon tax

  10. 49 ECJ VAT Cases decided (incl. orders) in 2021
  11. Split Payments
  12. Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied

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