On 8 December, the European Commission adopted a series of measures to bring the EU VAT rules into the Digital Age.
The proposals, which sought to make sure that VAT revenue is efficiently captured by Member States while simplifying administrative processes for businesses, are made around three distinctive pillars. They essentially include:
- (i) move to real-time digital reporting based on e-invoicing
- (ii) new obligations for accommodation and transport digital marketplaces
- (iii) single VAT registration for businesses carrying out crossborder transactions.
Source DLA Piper
Latest Posts in "European Union"
- ECJ Opinion Sheds Light on VAT for Ancillary Services in German Accommodation Sector
- Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption
- EU boosts tax cooperation with Andorra, Liechtenstein, Monaco, and San Marino
- Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care
- Switch to New EU Portal for Customs Applications and CBAM Access Starting 2026
