


EU VAT on B2C digital services – MOSS & OSS
EU OSS 2021 for e-commerce and digital services. Extension to own goods 2025 The EU’s e-commerce VAT package has updated the reporting rules for VAT on digital services as well as reform goods reporting via One-Stop Shop (OSS) from July 2021. EU and non-EU providers of

UK Northern Ireland Brexit complexities on EU VAT in the Digital Age
HM Treasury – how proposed EU ViDA overlaps and complicates Northern Ireland’s post-Brexit position in EU VAT regime for goods The UK’s HM Treasury has issued a policy paper discussing how elements of the EU’s proposed VAT in the Digital Age (‘ViDA’) reforms may affect goods

2023 EU VAT registration & Intrastat thresholds
Annual VAT registration thresholds and Intrastat dispatches & arrivals The table below provides the latest European VAT registration thresholds for resident and non-resident (foreign) businesses, plus Intrastat reporting threshold. Note, the EU e-commerce distance selling thresholds were withdrawn on 1 July 2021. The EU plans 2025

EU VAT in the Digital Age ViDA timetable update
ViDA – major progress needed on Single VAT Registration and Platform Economy reforms in 2023 for 2025 launch. Significant consensus on more complex Digital Reporting Requirements also required for 2028 implementation On 8th December 2022, the European Commission (EC) published its proposed VAT in the

VAT cuts as Europe inflation drops to 9.2% December 2022

EU DAC 7 marketplaces’ transaction reporting – half states miss Jan 2023 implementation

EU rejects pre-clearance e-invoicing – VAT in the Digital Age
European Commission (EC) proposes near real-time ‘post-audit’ model for 2028 Digital Reporting Requirements; rules out ‘pre-clearance’ reporting and approval by tax authorities of VAT invoices In its proposed Digital Reporting Requirements pillar of its VAT in the Digital Age reforms, the EC has opted not to require

EU VAT in the Digital Age timetable 2023 to 2028
ViDA reforms to EU VAT reporting and invoicing get underway this year as member states consider the most important reform proposals in 30 years On 8th December 2022, the European Commission (EC) published its proposed VAT in the Digital Age reforms in three pillars: Single VAT

EU VAT in the Digital Age ViDA adopted by EC
ViDA – the most ambitious reforms to the EU VAT regime in decades to raise billions in taxes, plus offer businesses and e-commerce sellers major savings The European Commission (‘EC’)‘colleague commissioners on 8 December 2022 adopted the proposed Council Directive amending VAT Directive 2006/112/EC in relation