5 Major Developments: European Union

5 Major Developments: European Union

• European Commission proposes measures to bring VAT into the Digital Age
• EU call-off stock VAT simplification ends 2025 – VAT in the Digital Age
• Status of the DAC7 implementation in the EU
• EU DAC8 proposals – Cryptocurrency tax reporting harmonisation
• European Parliament and European Council reach provisional agreement on EU Carbon Border Adjustment Mechanism

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Consignment Stock

• EU call-off stock VAT simplification ends 2025 – VAT in the Digital Age

Cryptocurrency and NFT

• EU DAC8 proposals – Cryptocurrency tax reporting harmonisation

• EU Combined Nomenclature 2023 published

• EU Cryptocurrency tax reporting harmonisation – DAC8

• EU Delays VAT, Crypto Proposals Until At Least December

• Digital Art NFT’s – An EU And Portuguese VAT Perspective

• EU publishes Directive proposal on tax transparency rules for crypto-assets

Customs

• European Union: VAT implications to customs agents on import

• EU Council adopts single window for customs

• Updated version (v6) of the Guidance document on Rules of Origin of the EU-Vietnam FTA has been published.

• Customs and VAT: find the differences

• European Council Adopts EU Single Window for Customs

• Combined Nomenclature has been updated by the European Commission and is applicable as of 1 January 2023

• EU Export Control Guide 2022 Agenda

• EU requests two WTO panels against China: trade restrictions on Lithuania and high-tech patents

• Valid proof of origin for imports of products originating in Madagascar into the EU under the EU-ESA interim EPA from 1 January 2023

DAC6

• DAC6 violates lawyer-client confidentiality: CJEU

DAC7

• Status of the DAC7 implementation in the EU

• DAC 7: Reporting obligations for digital platform operators

• Status of the DAC7 implementation in the EU

• Online Platforms Are in the VAT Spotlight in the European Union

• European Union DAC7 Update: December  2022

• Challenges for Digital Platform Operators as DAC7 Looms – and How to Face Them

DAC8

• EU DAC8 proposals – Cryptocurrency tax reporting harmonisation

• DAC8 proposal would require service providers to report crypto asset users

• European Commission publishes crypto and other revised reporting proposals for tax (DAC8)
• EU Cryptocurrency tax reporting harmonisation – DAC8
• EU Delays VAT, Crypto Proposals Until At Least December

• DAC8: New transparency rules require service providers to report crypto-asset transactions

• European Commission released VAT in the Digital Age and Directive on Administrative Cooperation (DAC8)

• EU publishes Directive proposal on tax transparency rules for crypto-assets

• Directive proposal with reporting obligation for providers of crypto-asset services (DAC8)

• EU proposal for New Transparency Rules Concerning Crypto-Asset Transaction Reporting (DAC8)

Deduction (input tax credit)

• EU Refund Directive – VAT Rate Guide

• Proposal European Commission to authorize Poland to continue to restrict VAT deduction on certain vehicles

• Is output VAT due on retail vouchers given to employees under an employee award scheme? (C-607/20)

E-Commerce / Electronic services

• A proposal on new policies under ViDA to help and support EU businesses

• VAT in the Digital Age (Part 1): New deemed reseller model for online platforms and online marketplaces

• Embracing the digital transition to help fight VAT fraud and support EU businesses

• VAT in the Digital Age (ViDA): Platform Economy Update

• (Part 10) Get ready for Dec 7, 2022: Platform Economy – Policy Options

• (Part 11) Get ready for Dec 7, 2022: Platform Economy – Comparison of Policy Options

• (Part 12) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Current situation

• (Part 13) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Problem definition

• (Part 14) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Policy options

• Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”

• Digital Training and Events—Getting VAT Right for UK Businesses

• VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part I

• Be prepared for the proposals of the European Commission on ”VAT in the Digital Age” (ViDA) on December 7

• One Stop Shop (OSS) and the US entrepreneur: the O stands for impossible

• EU VAT in the Digital Age ViDA adopted by EC

• ViDA – more VAT in the Digital Age adopted texts

• VAT goes digital – the tax practitioners’ perspective

• Deemed supplier rules for EU and non EU companies

• EU marketplace deemed supplier for EU sellers VAT 2025

• VAT in the digital age: the platform or sharing economy

• VAT in the Digital Age (ViDA) – A revolution is underway

• EU addresses misuse of IOSS identification numbers in VAT fraud – VAT in the Digital Age

• EU Import One-Stop Shop IOSS mandated for marketplaces 2025 – VAT in the Digital Age

• EU Platform Economy 2025 deemed supplier – VAT in the Digital Age

• EU directive stresses urgency of tax digitisation

• ViDA Analyzed – Part 8: Platform economy: Deemed supplier regime for short-term accommodation rental and passenger transport

• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme

E-invoicing

• EU structured e-invoices mandated 2028 intra-community supplies

• The European Commission wants the convergence of VAT eReporting systems

• The EU’s VAT in the Digital Age Directive- Ten things to look out for

• EU VAT in the Digital Age & DAC8 proposals delayed till December 7 2022

• EU VAT in Digital Age Proposal will be released on Dec 7, 2022 – These may be the highlights

• E-Invoicing will be mandated across European Union for all B2B intra-community supplies

• VAT in the Digital Age: E-Invoicing is coming, ZM is going

• E-Invoicing Mandatory for Intra-EU Business, Tax Official Says

• The EU’s VAT in the Digital Age Directive- Ten things to look out for (Updated)

• European Commission – ViDA commentary on the (almost) published draft directive – The good, the bad and the ugly

• EESPA AGM: VAT in the Digital Age (ViDA) iniatitive presented by the European Commission

• ViDA (VAT in the Digital Age): data-elements to be provided electronically to Tax Authorities

• EU-VAT: Mandatory e-Invoicing – The VAT in the Digital Age (ViDA) package

• European Commission will launch its proposal on ”VAT in the Digital Age” (ViDA) on Dec 7, 2022 – More and more details are known

• VAT in the Digital Age (ViDA) proposal: what is heading our way?

• Be prepared for the proposals of the European Commission on ”VAT in the Digital Age” (ViDA) on December 7

• EU VAT in the Digital Age ViDA delay 1 day to 8th December

• EU VAT in the Digital Age ViDA adopted by EC

• ViDA – more VAT in the Digital Age adopted texts

• ViDA Analyzed – Part 1: E-invoicing will be the general rule for the issuance of invoices – Legal basis

• Europe accelerates mandatory digital invoicing

• EC wants VAT via e-invoicing

• Skatteverket: Major changes await in the area of ​​VAT in the EU

• VAT in the Digital Age (ViDA) – A revolution is underway

ECJ (European Court of Justice)

• Agenda of the ECJ VAT cases – 1 Judgments still in 2022 on Dec 22

• VAT Exempt Supplies: Selling under Ex Works Clause

• Regarding VAT fraud; supplies of services are not supplies of goods

• VAT on credit-fuel cards

• The general principles of tax law in ECJ case law: the principles of neutrality and proportionality

• Agenda of the ECJ VAT cases – 6 Judgments, 3 AG Opinions till end of 2022

• Excise duty exemption for electricity: the word to the Court of Justice

• Agenda of the ECJ VAT cases – 6 Judgments, 3 AG Opinions in December 2022

• This is what happened in the ECJ (VAT) in November 2022

• ECJ VAT Cases – Pending cases

• IBFD’s interview with Juliane Kokott (Advocate General ECJ/CJEU)

• German VAT group rules – ECJ rulings

• Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’?

• VAT implications to customs agents on import

• Is output VAT due on retail vouchers given to employees under an employee award scheme? (C-607/20)

Environmental Tax

• EU’s Carbon Border Adjustment – impact on Australian businesses

• EU climate action: provisional agreement reached on Carbon Border Adjustment Mechanism (CBAM)

• European Parliament and European Council reach provisional agreement on EU Carbon Border Adjustment Mechanism

• Plastic taxes – A European perspective

• EU Tax Symposium: On the road to 2050: A tax mix for the future EU Tax Symposium (28 November 2022 – Brussels, Belgium)

• Implementation of Plastic tax across EU

• Plastic Packaging Taxes – an overview

EU policy

• Cooperation between tax authorities – final evaluation of Fiscalis 2020

• (Part 10) Get ready for Dec 7, 2022: Platform Economy – Policy Options
• (Part 11) Get ready for Dec 7, 2022: Platform Economy – Comparison of Policy Options

• VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed Establishment”

• (Part 12) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Current situation

• (Part 13) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Problem definition

• (Part 14) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Policy options

• Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”

• EU Finance Ministers agree on Code of Conduct mandate reform

• Örebro researcher appointed EU advisor: “ VAT is a powerful economic instrument”

• European Finance Ministers approve a revised Code of Conduct for Business Taxation

• E-Invoicing will be mandated across European Union for all B2B intra-community supplies

• European Commission will launch its proposal on ”VAT in the Digital Age” (ViDA) on Dec 7, 2022 – More and more details are known

• VAT Committee – 120th meeting on March 28, 2022 – Minutes

• Group of the Future of VAT – 40th meeting on December 9, 2022

• Did you know? There are currently four own resources for the EU budget

• EU VAT in the Digital Age – Link to the Press Conference (Dec 8, 1PM CET)

Excise

• Excise duty exemption for electricity: the word to the Court of Justice

• The Future of Tobacco Taxation in Europe

Exemption

• Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”

• European Commision authorizes Bulgaria to exempt VAT taxable persons if turnover is not exceeding EUR 51.130

• Proposal: European Commission to authorise Netherlands to exempt from VAT taxable persons – threshold of EUR 25,000 annual turnover

• List of Gold Coins considered ‘Investment Gold’ for VAT purposes published

• Gold coin list for 2023

• What about your pension and VAT?

• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme

Export

• Import/export and VAT

• Updated version (v6) of the Guidance document on Rules of Origin of the EU-Vietnam FTA has been published.
• Combined Nomenclature has been updated by the European Commission and is applicable as of 1 January 2023

Fiscalization

• Year-In-Review and Importance of the Monitoring System

Fixed Establishment

• VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed Establishment”

Flat Rate Schemes

• Flat-rate scheme at 85,000 euros without VAT: the EU already provides for it, but only from 2025

Fraud / Tax evasion

• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme
• A proposal on new policies under ViDA to help and support EU businesses

• VAT gap statistics for 2020

• Europol support to EPPO investigation into EUR 2.2 billion VAT fraud scheme

• Largest VAT fraud investigated in EU: 24 arrests, 312 house searches and seizures worth €67 million

• EU Launches New Initiative Targeting Tax Advisers

• Regarding VAT fraud; supplies of services are not supplies of goods

• Carousel fraud uncensored – What is it?

• EU VAT Gap 2020 down to €93 billion

• European prosecutors bust €2.2 billion VAT fraud scheme

• VAT Gap: EU countries lost €93 billion in VAT revenues in 2020

• Embracing the digital transition to help fight VAT fraud and support EU businesses

• Questions and Answers: VAT in the Digital Age

• VAT in the Digital Age: What You Need to Know

• European Commission proposals to modernize and digitalize VAT system

• Questions and Answers: VAT Gap 2022 report

• EU latest VAT Gap 2020 down by €31bn to €93 billion

• VAT Gap in EU – Some interesting statistics

• VAT in the Digital Age proposal issued to modernize the EU VAT system

• VAT in the digital age, summary of EU published legislative proposals

• EU revamps VAT rules in bid to stamp out fraud

Group of the Future of VAT (GFV)

• Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”
• Group of the Future of VAT – 40th meeting on December 9, 2022

Importation

• European Union: VAT implications to customs agents on import
• Import/export and VAT
• Updated version (v6) of the Guidance document on Rules of Origin of the EU-Vietnam FTA has been published.
• Combined Nomenclature has been updated by the European Commission and is applicable as of 1 January 2023
• VAT implications to customs agents on import
• Valid proof of origin for imports of products originating in Madagascar into the EU under the EU-ESA interim EPA from 1 January 2023
• EU addresses misuse of IOSS identification numbers in VAT fraud – VAT in the Digital Age
• EU Import One-Stop Shop IOSS mandated for marketplaces 2025 – VAT in the Digital Age

Intra-Community Transactions

• EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age

• VAT Exempt Supplies: Selling under Ex Works Clause

• What VAT treatment for the sale of goods within the EU ?

• The basics of Intra-Community VAT – Understanding your VAT obligations in Europe

• EU 2028 Digital Reporting Requirements (DRR) and e-invoicing

Intrastat

• 2023 EU VAT registration & Intrastat thresholds

Invoice

• European VAT News by IVA

• ViDA Analyzed – Part 3: Elimination of the possibility to issue summary invoices

• ViDA Analyzed – Part 4: Content of invoice – More data elements added to allow automation of process reporting (Art. 226)

• ViDA Analyzed – Part 5: Call-Off Simplification (Art. 17a) introduced via the Quick Fixes will cease to exist

• ViDA Analyzed – Part 6: Digital reporting system for intra-Community transactions: Articles 262 to 271

Liability (reverse charge/withholding)

• EU harmonises domestic Art 194 Reverse Charge 2025 – VAT in the Digital Age

• ViDA Analyzed – Part 10: Member States should allow ”Domestic reverse-charge” (Art. 194)
• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme

One Stop Shop

• (Part 12) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Current situation
• (Part 13) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Problem definition

• (Part 14) Get ready for Dec 7, 2022: Single EU VAT registration & IOSS – Policy options

• EU VAT in Digital Age Proposal will be released on Dec 7, 2022 – These may be the highlights

• EU VAT Registrations checker

• Be prepared for the proposals of the European Commission on ”VAT in the Digital Age” (ViDA) on December 7
• EU VAT in the Digital Age ViDA adopted by EC
• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme

Place of Supply

• Regarding VAT fraud; supplies of services are not supplies of goods
• Digital Training and Events—Getting VAT Right for UK Businesses
• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme

Private Use

• Is output VAT due on retail vouchers given to employees under an employee award scheme? (C-607/20)

Rate

• EU Refund Directive – VAT Rate Guide

• EU VAT Cuts on Fuel and Energy to Combat Inflation Rate

• Remember tools offered by the European Commission: VAT Rate & Taxes in Europe Database

• Updated version (v6) of the Guidance document on Rules of Origin of the EU-Vietnam FTA has been published.

• VAT Rates in Europe

• European VAT News by IVA

• International VAT Rate Round Up: November 2022

Real Estate/Immovable Property

• Embracing the digital transition to help fight VAT fraud and support EU businesses

Real Time Reporting/Continuous Transaction Controls

• EU structured e-invoices mandated 2028 intra-community supplies
• A proposal on new policies under ViDA to help and support EU businesses
• Embracing the digital transition to help fight VAT fraud and support EU businesses

• VAT in the Digital Age (Part 3): digital reporting requirements and mandatory e-invoicing

• VAT in the Digital Age – conclusions of the European Commission’s DDR study

• The European Commission wants the convergence of VAT eReporting systems
• The EU’s VAT in the Digital Age Directive- Ten things to look out for
• EU VAT in the Digital Age & DAC8 proposals delayed till December 7 2022
• VAT in the Digital Age: E-Invoicing is coming, ZM is going
• E-Invoicing Mandatory for Intra-EU Business, Tax Official Says
• The EU’s VAT in the Digital Age Directive- Ten things to look out for (Updated)
• European Commission – ViDA commentary on the (almost) published draft directive – The good, the bad and the ugly

• Europe May Be Heading Towards Standardized Digital VAT Reporting

• EESPA AGM: VAT in the Digital Age (ViDA) iniatitive presented by the European Commission
• ViDA (VAT in the Digital Age): data-elements to be provided electronically to Tax Authorities
• EU-VAT: Mandatory e-Invoicing – The VAT in the Digital Age (ViDA) package
• European Commission will launch its proposal on ”VAT in the Digital Age” (ViDA) on Dec 7, 2022 – More and more details are known
• VAT in the Digital Age (ViDA) proposal: what is heading our way?
• Be prepared for the proposals of the European Commission on ”VAT in the Digital Age” (ViDA) on December 7
• EU VAT in the Digital Age ViDA delay 1 day to 8th December
• EU VAT in the Digital Age ViDA adopted by EC
• ViDA – more VAT in the Digital Age adopted texts
• VAT goes digital – the tax practitioners’ perspective
• Questions and Answers: VAT in the Digital Age
• VAT in the Digital Age: What You Need to Know
• European Commission proposals to modernize and digitalize VAT system
• VAT in the Digital Age proposal issued to modernize the EU VAT system
• VAT in the digital age, summary of EU published legislative proposals
• VAT in the Digital Age (ViDA) – A revolution is underway
• EU 2028 Digital Reporting Requirements (DRR) and e-invoicing
• EU directive stresses urgency of tax digitisation

• ViDA Analyzed – Part 7: Digital reporting system for supplies of goods and services for consideration carried out within the territory of one Member State: Articles 271a to 273

Refund

• EU Refund Directive – VAT Rate Guide

Registration

• Embracing the digital transition to help fight VAT fraud and support EU businesses

• VAT in the Digital Age (Part 2): “Single VAT Registration” to avoid foreign registrations

• EU VAT in Digital Age Proposal will be released on Dec 7, 2022 – These may be the highlights
• 2023 EU VAT registration & Intrastat thresholds

• Council Implementing Decision Published Authorizing Bulgaria to Increase VAT Registration Threshold

• Proposal: European Commission to authorise Netherlands to exempt from VAT taxable persons – threshold of EUR 25,000 annual turnover
• EU VAT Registrations checker
• Questions and Answers: VAT in the Digital Age

• VAT in the Digital Age: What You Need to Know

• European Commission proposals to modernize and digitalize VAT system
• VAT in the Digital Age proposal issued to modernize the EU VAT system
• VAT in the digital age, summary of EU published legislative proposals

• EU Single VAT registration 2025 – VAT in the Digital Age

Reporting / Compliance

• Embracing the digital transition to help fight VAT fraud and support EU businesses
• VAT in the Digital Age (Part 2): “Single VAT Registration” to avoid foreign registrations

• Multi-country reporting under CESOP

• EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age

• Vertex On Demand Webinar: VAT Reporting and SAF-T

• The EU aims to introduce mandatory supply chain due diligence obligations

• One Stop Shop (OSS) and the US entrepreneur: the O stands for impossible
• ViDA – more VAT in the Digital Age adopted texts
• EU 2028 Digital Reporting Requirements (DRR) and e-invoicing

SAF-T (Standard Audit File for Tax)

• Vertex On Demand Webinar: VAT Reporting and SAF-T

Taxable Amount

• Transfer pricing and customs valuation

Taxable Person

• VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part I

• ViDA Analyzed – Part 8: Platform economy: Deemed supplier regime for short-term accommodation rental and passenger transport

Taxable Transaction

• ViDA Analyzed – Part 8: Platform economy: Deemed supplier regime for short-term accommodation rental and passenger transport
• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme

Tax Authorities / Penalties

• Looking back @2022 #1: Changes in late payment interest and penalties in 2022 (EU/UK)

TOMS (Tour Operators Margin Scheme)

• Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”

• The State of TOMS 2022

Transfer Pricing

• Transfer pricing and customs valuation

VAT Committee

• VAT Committee – 120th meeting on March 28, 2022 – Minutes

VAT Expert Group

• VAT Expert Group urges the European Commission to provide the legal certainty on the concept of ”Fixed Establishment”

• VAT Expert Group meeting #32 on December 6, 2022

VAT Identification Number

• EU addresses misuse of IOSS identification numbers in VAT fraud – VAT in the Digital Age

VAT Group

• German VAT group rules – ECJ rulings
• Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’?

• Potential for structuring: VAT group also includes non-economic activities

VATupdate Content 

• ECJ VAT Cases – Pending cases

ViDA

• VAT TV: VAT in the Digital Age unpacked

• An EU VAT System Fit for the Digital Age? The Reform Proposals (Part 1)

• VAT in the Digital Age Proposals Published by the European Commission

• VAT in the Digital Age: Learn about the EC’s proposals and how they will impact your business

• EU structured e-invoices mandated 2028 intra-community supplies
• A proposal on new policies under ViDA to help and support EU businesses
• Embracing the digital transition to help fight VAT fraud and support EU businesses

• An EU VAT System Fit for the Digital Age? The Reform Proposals (Part 2)

• VAT in the Digital Age (Part 2): “Single VAT Registration” to avoid foreign registrations
• VAT in the Digital Age (Part 3): digital reporting requirements and mandatory e-invoicing
• EU call-off stock VAT simplification ends 2025 – VAT in the Digital Age

• European Commission proposes measures to bring VAT into the Digital Age

• VAT in the Digital Age: Platform economy and e-commerce changes

• EU VAT in the Digital Age (ViDA) Reforms

• EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age
• EU harmonises domestic Art 194 Reverse Charge 2025 – VAT in the Digital Age

• ViDA Analyzed – Part 10: Member States should allow ”Domestic reverse-charge” (Art. 194)

• Webinar: VAT in the Digital Age: What’s next for the EU tax agenda?

• VAT in the Digital Age proposals

• VAT in the Digital Age (“ViDA”) – EU Commission announces major VAT reforms

• VAT in the Digital Age (ViDA): Platform Economy Update

• VAT in the digital age: Proposal for digital reporting requirements and e-invoicing

• VAT in the Digital Age: new rules proposed

• VAT in the Digital Age (ViDA) is around the corner: what should we expect?

• VAT in the Digital Age (ViDA) KPMG summary

• ViDA – The European Commission announces proposals for new VAT regime

• Be prepared for the proposals of the European Commission on ”VAT in the Digital Age” (ViDA) on December 7

• EU ViDA (VAT in the Digital Age) – Proposed Changes to the EU VAT Directive 2006/112/EC

• EU ViDA (VAT in the Digital Age) – Proposed Changes to the Implementing Regulation 282/2011

• EU ViDA (VAT in the Digital Age) – Executive Summary of the Impact Assessment Report

• EU ViDA (VAT in the Digital Age) – Website European Commission

• European Commission released VAT in the Digital Age and Directive on Administrative Cooperation (DAC8)

• VAT in the Digital Age (ViDA): Key Takeaways

• ViDA Analyzed – Part 1: E-invoicing will be the general rule for the issuance of invoices – Legal basis
• Europe accelerates mandatory digital invoicing

• ViDA Analyzed – Part 2: 2 days deadline for the issuance of invoices on intra-Community supplies

• VAT in the Digital Age: Mandatory e-reporting and e-invoicing for EU Intra-Community Transactions

• ViDA Analyzed – Part 3: Elimination of the possibility to issue summary invoices
• VAT in the Digital Age: What You Need to Know

• VAT in the Digital Age: what does the biggest VAT reform of this century entail?

• ViDA Analyzed – Part 4: Content of invoice – More data elements added to allow automation of process reporting (Art. 226)

• European Commission publishes proposals for VAT in the Digital Age

• VAT in the Digital Age proposal issued to modernize the EU VAT system
• VAT in the digital age, summary of EU published legislative proposals
• EU Single VAT registration 2025 – VAT in the Digital Age

• ViDA Analyzed – Part 5: Call-Off Simplification (Art. 17a) introduced via the Quick Fixes will cease to exist

• ViDA: Commission has opened a consultation on the package on VAT in the Digital Age

• ViDA: Changes to Regulation 904/2010 on administrative cooperation and combating fraud in the field of VAT

• ViDA: EU VAT Directive 2006/112/EC with the changes per Jan 1, 2024

• EU marketplace deemed supplier for EU sellers VAT 2025
• Skatteverket: Major changes await in the area of ​​VAT in the EU
• VAT in the digital age: the platform or sharing economy

• EU’s VAT in the Digital Age: what can we expect between 2025 and 2028?

• VAT in the Digital Age (ViDA) – A revolution is underway

• ViDA: EU VAT Directive 2006/112/EC with all changes (2024 – 2028)

• EU Import One-Stop Shop IOSS mandated for marketplaces 2025 – VAT in the Digital Age
• EU Platform Economy 2025 deemed supplier – VAT in the Digital Age

• European Commission Proposes Measures to Improve VAT System in the Digital Age

• VAT in the Digital Age

• ViDA Analyzed – Part 7: Digital reporting system for supplies of goods and services for consideration carried out within the territory of one Member State: Articles 271a to 273
• ViDA Analyzed – Part 8: Platform economy: Deemed supplier regime for short-term accommodation rental and passenger transport
• ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme

Vouchers

• Article (2017): EU VAT: The Directive on Vouchers in the Light of the General VAT Rules

• ECJ VAT Cases – Pending cases

War in Ukraine

• Russia’s war of aggression against Ukraine: EU adopts 9th package of economic and individual sanctions

• EU Tax Symposium: On the road to 2050: A tax mix for the future EU Tax Symposium (28 November 2022 – Brussels, Belgium)

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