Factual memorandum regarding proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age, COM(2022) 701 final, proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age, COM(2022) 703 final, proposal for a Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes, COM(2022) 704 final. The proposals are part of the European Commission’s (Commission’s) Action Plan for Simple and Fair Taxation, which has been addressed in Fact Memorandum 2019/20:FPM65
The government welcomes work aimed at preventing VAT fraud. Administrative cooperation and information exchange is important in this context. However, it is important that the rules in the VAT area are simple and clear. They should not involve large costs and administrative burdens for the companies. The government also supports measures to promote cross-border trade and companies’ ability to compete on equal terms.
Source: regeringen.se
