In 2022, there are plans to release legislation under the “VAT in the digital age” Action Plan. Much like its predecessors in 2020 and 2021, the core purpose of this plan is to tackle the issue of fraud and improve the way businesses engage with the VAT system. The Commission has announced three points it seeks to address in its legislation:
- How VAT treats the platform economy
- E-invoicing and VAT reporting obligations
- Single EU VAT registration
Source: SOVOS
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