The years ahead are going to be exciting for all of us who are involved in VAT, whether as lawyers, tax advisers, in-house advisers or as VAT academics.
On 8 December 2022, the European Commission published its long-awaited proposal called “VAT in the Digital Age” (ViDA), which proposes to introduce significant changes to the way in which the tax will be managed, especially in international transactions. The proposal aims to bring about one of the most ambitious and internationally far-reaching VAT reforms in the last 30 years. It aims to adapt VAT management to new technologies and to make it easier for taxable persons to operate internationally with fewer administrative barriers. It also aims to make the most of the vast amount of information generated daily in the digital economy.
Source Chambers – Fernando Matesanz
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