On December 8, 2022 the European Commission published its VAT in the Digital Age proposal. This is a set of proposals intended to modernize the EU’s VAT system for technological advances, reduce VAT compliance burdens, and help combat VAT fraud. The proposal covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT registration’. Below, we summarize the most important highlights of the proposal and our initial observations.
Source: meijburg.nl
Latest Posts in "European Union"
- Advocate General’s Opinion Clarifies VAT Treatment of Transfer Pricing Adjustments in Stellantis Portugal Case
- Agenda of the ECJ/General Court VAT cases -1 Judgment, 1 Hearing till Feb 25, 2026
- The «Prefilling» headache
- The Fiscalis Programme 2021–2027: Interim Evaluation and Key Insights
- EU ViDA E-Invoicing: Key Changes and Luxembourg Implications for Cross-Border B2B Transactions
