In a previous blog post we discussed several real-time reporting models for VAT. Now it’s time to discuss periodic reporting solutions and especially those implemented in the EU. Following our own research, 10 out of 27 EU Member States implemented such a solution at the moment of writing (See Table 1). In the following we will first explain what periodic reporting for VAT is, after which we explain the differences between periodic reporting and real-time reporting. We will show that although periodic reporting can result in positive effects, real-time reporting offers more benefits to both public and private actors.
Source: summitto.com
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