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
2025 ‘Facilitating marketplaces’ must take on EU import VAT reporting IOSS obligations as part of VAT in the Digital Age reforms The VAT in the Digital Age (ViDA) package of reforms includes an obligation from 1 January 2025 for facilitating marketplaces to take on their
European Commission publishes consultants’ report on impact of options for: Single VAT Registration; Digital Reporting Requirements; and VAT Treatment of Platform Economy As part of the completion of the EU VAT in the Digital Age reforms programme, the European Commission has published reports prepared by
European Commission group debates question on: Single VAT registration in EU; Digital Reporting Requirements and e-invoices; and Platform Economy and VAT The European Commission’s VAT Expert Group (‘VEG’) reviewed this month a range of questions arising from the proposed VAT in the Digital Age reforms.
Spring public consultation backs EU VAT reforms and harmonisations with limits The EU published submissions and summaries of its Spring 2022 public consultation on EU VAT in the Digital Age reforms. The European Commission is expected to conclude on reforms under the three reform strands
Last round before proposals on: Single VAT registration in EU; Digital Reporting Requirements and e-invoices; and Platform Economy and VAT The European Commission’s VAT Expert Group (‘VEG’) reviewed this month a range of questions arising from the proposed VAT in the Digital Age reforms. Following
Harmonising import VAT refunds on IOSS and Special Arrangements following 2021 EU e-commerce package Following the introduction of the new import VAT rules in the July 2021 e-commerce VAT package, the EU is looking to harmonise the treatment returned goods. This requirement for this has
Extension of Single VAT Registration OSS enables withdrawal from 2025 of special VAT scheme for stocks held in other EU member state with customers The VAT in the Digital Age reforms package’s Single VAT Registration pillar includes extending the use of the One-Stop-Shop OSS VAT
