In its core, ViDA covers three distinct but interrelated areas of VAT policy: – Digital reporting requirements (DRRs); – The VAT Treatment of the Platform Economy; and – The Single Place of VAT Registration and Import One-Stop Shop (IOSS).
Content
For each of these pillars, a time frame for implementation is set as follows:
- Digital Reporting Requirements (DRRs)
- E-Invoicing
- Platform Economy
- Single VAT Registration
Source: www.fiscal-requirements.com
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