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
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