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VAT in the digital age: Proposal for digital reporting requirements and e-invoicing

On 8 December 2022, the European Commission adopted and published its “VAT in the digital age” proposal, defining the core areas where European VAT will be modernised in the coming years. Alongside the changes made to digital reporting requirements and e-invoicing, the proposal also would bring significant modifications to the VAT treatment of the platform economy.

Source Deloitte


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