The European Commission published its report on VAT in the Digital Age on 21 July 2022, which is broken down into five parts, including an executive summary and four volumes summarized as follows:
- Volume 1, Digital Reporting Requirements
- Volume 2, The VAT Treatment of the Platform Economy
- Volume 3, Single Place of VAT Registration and Import One-Stop Shop
- Volume 4, Consultation Activities
Source: Orbitax
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