The EDPS welcomes the objectives pursued by the VAT in the Digital Age package, notably the modernisation of VAT reporting obligations, the adaptation of VAT rules applicable to platform economy and the introduction of Single VAT Registration. Having regard to the new rules on digital reporting envisaged by the Proposal for a Council Directive, the EDPS recalls that any processing of personal data must fully comply with the GDPR and the EUDPR, including the principles of purpose limitation and data minimisation. To ensure compliance with the principle of purpose limitation, the EDPS recommends explicitly specifying in the enacting terms of the Proposal that the information collected may only be processed for the purpose of fighting VAT fraud by the competent tax administration.
Source eur-lex.europa.eu
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