This Report was prepared within the framework of the study on VAT in the Digital Age for the European Commission, Directorate General for Taxation and Customs Union. The Report covers three distinct but interrelated areas of VAT policy:
- 1) Digital Reporting Requirements (DRRs);
- 2) The VAT Treatment of the Platform Economy; and
- 3) The Single VAT Registration and Import One Stop Shop (IOSS).
The purpose of the Report is two-fold:
- (i) to assess the current situation with regard to the three domains listed above; and
- (ii) to assess the impacts of a number of possible policy initiatives in these areas. The Report is intended to feed into the preparation of an Impact Assessment by the European Commission, to accompany possible legislative or non-legislative initiatives.
Source op.europa.eu
See also
- 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
Latest Posts in "European Union"
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
- VAT Implications on Transfer Pricing Adjustments: Insights from Acromet Towercranes Case
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
