The Report covers three distinct but interrelated areas of VAT policy:
- 1) Digital Reporting Requirements (DRRs) (in the Volume 1);
- 2) The VAT Treatment of the Platform Economy (in Volume 2); and
- 3) The Single VAT Registration and Import One Stop Shop (IOSS) (in Volume 3).
The above volumes are then complemented by the present Volume 4, providing a summary of consultation activities. 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 then intended to feed into the preparation of an Impact Assessment (IA) by the European Commission to accompany possible legislative or non-legislative initiatives.
Source op.europa.eu
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