- The government supports the modernization of the VAT system to align with the digital economy, aiming to reduce the VAT gap and administrative burdens for businesses and tax authorities.
- Data security is a priority, and platforms in short-term accommodation rental and passenger transport services should play a major role in VAT collection.
- The one-stop shop and reverse charge mechanism should be improved to prevent multiple VAT registrations in other Member States.
- The proposal is expected to be agreed upon by the end of 2023.
Source
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