Purpose of VAT in the Digital Age (ViDA)

In its core, ViDA covers three distinct but interrelated areas of VAT policy: – Digital reporting requirements (DRRs); – The VAT Treatment of the Platform Economy; and – The Single Place of VAT Registration and Import One-Stop Shop (IOSS).

Content

For each of these pillars, a time frame for implementation is set as follows:

1. Digital Reporting Requirements (DRRs)
2. E-Invoicing
3. Platform Economy
4. Single VAT Registration

Source: www.fiscal-requirements.com

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