European Union

European Commission is considering policy options to reduce the scope of situations where non-established businesses have to register for VAT

24 February 2022

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The public consultation seeks general public views. In addition, the list of targeted stakeholders includes: business federations, SMEs, trade associations, companies, Pan-European and national service providers, platform, ecommerce and cross-border operators, postal operators and express carriers, international organisations, einvoicing providers, national tax and customs authorities, brokers, academia, practitioners and tax advisers.

The consultation seeks stakeholders’ views on whether the current VAT rules are adapted to the digital age, and on how digital technology can be used both to help Member States fight VAT fraud and to benefit businesses.

Views are sought on: (i) VAT reporting obligations and e-invoicing; (ii) the VAT treatment of the platform economy; and (iii) the use of a single EU VAT registration.

Source Loris Robert

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