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VAT in the Digital Age (ViDA): Key Takeaways

The ViDA proposal was published today (8 Dec 2022), in three pieces of EU legislation: VAT Directive (2006/112/EC)Council Implementing Regulation (EU 282/2011) and the Council Regulation on Administrative Cooperation (EU 904/2010).

‍Who should be prepared?

  • Digital Platforms and Marketplaces (especially passenger transportation and accommodation) whether or not they have a registered presence in the EU
  • All businesses performing intra-Community transactions

Source Fonoa

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