On 8 December 2022, the European Commission published a legislative proposal regarding VAT in the digital age (“ViDA initiative”) as part of its action plan for fair and simple taxation. This package aims to improve VAT efficiency and to minimize VAT fraud. This is done by modernizing VAT reporting obligations and facilitating e-invoicing, extending the scope of the VAT rules for the platform economy and moving towards businesses having one single VAT registration in the EU. It concerns significant changes for businesses.
Source Loyens Loeff
Latest Posts in "European Union"
- The EU Commission proposes new collaborative measures in view of ViDA
- How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?
- ECJ/General Court VAT Cases – Pending cases
- ECJ VAT Cases decided in 2025
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
