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Category: EU

EU e-invoicing legal barriers to be cleared 2024 – VAT in the Digital Age ViDA

EU e-invoicing legal barriers to be cleared 2024 – VAT in the Digital Age ViDA

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Member states freed to mandate e-invoicing without Commission approval; obligation for customer to agree to e-invoicing scraped January 2024 In order to facilitate the rapid adoption of e-invoicing, the European Commission has proposed to reform the legal hurdles (Articles 218 and 232, EU VAT Directive)

EU domestic Art 194 Reverse Charge becomes optional 2025 – VAT in the Digital Age

EU domestic Art 194 Reverse Charge becomes optional 2025 – VAT in the Digital Age

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Option for non-residents to use B2B reverse charge on goods instead of current member states controlling the option to permit it The European Commission is to push for harmonisation of the rules for the simplification that allows non-resident traders selling in an EU state to

EU 2028 Digital Reporting Requirements (DRR) and e-invoicing

EU 2028 Digital Reporting Requirements (DRR) and e-invoicing

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2028 Near-real time digital reporting of intra-community supplies and acquisitions to Central VIES database and replaces EC Sales List; mandatory structured e-invoicing for EU intra-community; 2014 member states free to decide on local reporting The European Commissions proposed Digital Reporting Requirements (DRR) includes two paths

EU addresses misuse of IOSS identification numbers in VAT fraud – VAT in the Digital Age

EU addresses misuse of IOSS identification numbers in VAT fraud – VAT in the Digital Age

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VAT in the Digital Age (ViDA) package tackles abuse of Import One Stop-Shop numbers and import VAT evasion Included within the EU VAT in the Digital Age reforms package announced on 8 December 2022, is a measure to help prevent abuse of Import One Stop-Shop IOSS

EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age

EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age

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2028 near-live reporting of EU Intra-community supplies replaces monthly EC Sales List The new Digital Reporting Requirements (DRR) , proposed as part of the EU VAT in the Digital Age package, will retires the EC Sales List (ESL) requirement from 1 January 2028. Instead of ECL’s,

Marketplaces deemed supplier for EU sellers’ VAT on goods 2025 – VAT in the Digital Age

Marketplaces deemed supplier for EU sellers’ VAT on goods 2025 – VAT in the Digital Age

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2025 VAT in the Digital Age reforms extends electronic interfaces’ deemed supplier obligations to included EU sellers’ goods sales. Follows Jul 2021 obligations on non-EU merchants’ sales Marketplaces, or ‘electronic interfaces’ are set to become responsible for their EU-resident sellers’ B2C goods transactions from 1

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