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
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