On December 8, 2022, the EU Commission published its proposal to amend the Value Added Tax System Directive (MwStSystRL, Directive 2006/112/EC) and the associated implementing regulations as part of the “VAT in the Digital Age” (“ViDA”) Initiative. In particular, the changes include digital reporting obligations and the mandatory issue of so-called e-invoices, simplifications in the declaration of cross-border trade in goods and services within the EU and the inclusion of online portals in the service chain in the areas of short-term passenger transport and rental. The changes basically affect all companies across all industries and business models and require long-term planning,
Source Roedl & Partner
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