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The proposal to amend the Directive 2006/112/EU(2) is an important step to overcome the fragmentation of the VAT reporting requirements and of the e-invoicing requirements in the EU.
Nevertheless, the proposal also leads to a number of challenges and raises questions that PostEurop would like to address.
In our comments, we focus mainly on one element of the proposal, namely the introduction of an EU digital reporting requirement. A further comment is made in connection with a proposed change within the Import One Stop Shop (i.e. the introduction of the unique consignment number).
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Source: euractiv.com
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