The Commission’s action plan for fair and simple taxation underlines the need to reflect on how tax authorities can use technology to fight tax fraud and benefit businesses, and on whether the current VAT rules are adapted to doing business in the digital age.
The action plan from the European Commission includes a legislative proposal for 2022 on ‘VAT in the digital age’ and covers 3 topics:
– VAT reporting obligations and e-invoicing
– VAT treatment of the platform economy
– single EU VAT registration.
The public consultation is open till April 15, 2022.
Source
- ec.europa.eu
- ec.europa.eu
- The Question – PublicConsultation – VAT In the Digital Age
- VAT in the Digital Age – Call for Evidence
Latest Posts in "European Union"
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (November 2025)
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
- Review of the VAT treatment of Transfer Pricing adjustments
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
- Amazon Phases Out Commingling: New FNSKU Barcodes Reshape Fulfilment and VAT Compliance













