Draft Directive amending the VAT Directive 2006-112-CE Impacts, Consequences and Blind Spots
On December 8, the European Commission (DG TAXUD) published the ViDA (VAT in the Digital Age) report, and a draft Directive again amending the VAT Directive 2006-112-EC. This draft Directive addresses 3 major topics:
- An alignment of Continuous Transactional Control practices, called Digital Reporting Requirements or DRR, including the implementation of a mandatory DRR mechanism for cross-border transactions within EU members based on the European Semantic Standard EN16931, with a structured electronic invoicing obligation target by 2028
- VAT management in the context of transactions taking place through platforms or marketplaces
- The end of the obligation to register for VAT in all Member States where a business operates, thanks to a single registration mechanism, in extension of what is in place for the “One Stop Shop” (OSS and IOSS , I for Import).
Source Cyril Sautereau
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