The proposals include the establishment of a new EU Customs Authority to oversee an EU Customs Data Hub (which would allow importers into the EU to record relevant data on their products and supply chains in a single online environment), as well as the introduction of a “more modern approach to e-commerce.”
Interestingly, the Customs proposals include some important VAT-related measures that would build on the July 2021 e-commerce VAT package changes and are consistent with the VAT in the Digital Age (VIDA) proposals. These two packages aim to modernise and reshape the EU VAT system for the digital era, reduce the VAT compliance burden for business and strengthen the fight against VAT fraud and, in turn, decrease the VAT gap. If approved by the EU member states, the Customs reform would become effective as from 2028.
Source: BDO
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