- The VAT Expert Group meeting on December 13 invited members to comment on the Digital Reporting Requirements of the ViDA package
- Comments will aid in preparing future Explanatory Notes or Implementing Regulations
- A technical note by the IVA discusses amendments to the VAT Directive concerning DRR effective from July 1, 2030
- A draft Council Directive proposes amendments to the VAT Directive, with agreement on a general approach
- The Commission seeks input on specific articles to clarify in Explanatory Notes or Implementing Regulations
- Key articles for consultation include definitions of electronic invoicing, deadlines, summary invoices, invoicing data, and acceptance
- DRR-related articles cover replacement of recapitulative statements, submission deadlines, data requirements, domestic DRR, and other Member State obligations
- Stakeholders are encouraged to submit comments by the specified deadline
Source: michaelamerz.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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