The European Commission has extended the consultation on its VAT in the Digital Age initiative. This includes a call for evidence for an impact assessment, as well as a consultation seeking stakeholder 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. In particular, 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. The deadlines for both the call for evidence and the consultation have been extended to 5 May 2022.
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