DATEV welcomes the EU Commission’s initiative to combat VAT fraud and to exploit the opportunities offered by digital technologies. In view of the different digital reporting systems for combating VAT fraud in the Member States, the European initiative is to be welcomed, especially the focus on combating fraud in cross-border cases and the interoperability of the different existing approaches. The aim must be to strike a balance between the state’s interest in securing state revenue on the one hand and the business’s interest in efficient, unbureaucratic processes on the other.
We particularly welcome: Strengthening of e-invoicing (“default system” 2028) Basis CEN standard EN 16931 / interoperability Separation of the invoice transmission process from the reporting process Interoperability of national systems
Concerns exists with regard to:
- 2-day deadlines for invoicing and reporting
- Scope of reporting not necessary for VAT purposes
- Convergence and consequences for the clearance system (Italy) too far-reaching.
Input by other organizations into the public consultation
See also – The Library of VAT in the Digital Age (VIDA)
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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