The European Commission’s 2026 Work Programme outlines several initiatives related to VAT (Value Added Tax) reform and modernization. While the full annexes contain detailed legislative plans, here’s a summary of VAT-related priorities:
VAT Highlights from the 2026 Commission Work Programme
- Digital Transformation of VAT: The Commission continues its push for real-time digital reporting and e-invoicing across member states to reduce fraud and improve efficiency.
- VAT in the Platform Economy: There’s a focus on adapting VAT rules to better capture revenues from digital platforms, especially in areas like short-term accommodation and ride-sharing.
- Green VAT Incentives: The programme hints at exploring reduced VAT rates for environmentally friendly products and services to support the EU’s Green Deal goals.
- Cross-border Simplification: Efforts are underway to simplify VAT compliance for businesses operating across EU borders, including updates to the One-Stop Shop (OSS) system.
These initiatives aim to make VAT more transparent, fair, and aligned with the digital and green transitions. If you’d like, I can help you explore specific annexes or track how these proposals compare to previous years.
Source europa.eu
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