Input into the public consultation of the European Commission on ViDA: PwC

Overall, PWC:

Supports the uniform application of the proposed rules and a system that is designed to ensure greater efficiency in the VAT system;
Contends that any VAT compliance should be easier and not harder (both in terms of costs and reducing the number of VAT registrations) after the implementation of the ViDA proposals;
Cautions that any proposal should be supported by an appropriate impact assessment before implementation ie. the new rules need to be effective, and businesses need a realistic timeframe to implement in order to reduce administrative burdens and compliance costs; and
Observes that the ViDA proposals have been presented as one overall package. However, we consider that the topics are important enough in themselves to be able to be handled separately. This approach will allow momentum to be generated and no one single measure will need to wait for a resolution of other measures.

Source PwC

Input by other organizations into the public consultation