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Tag: VAT in the Digital Age

EU rejects pre-clearance e-invoicing – VAT in the Digital Age

EU rejects pre-clearance e-invoicing – VAT in the Digital Age

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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 limits €10,000 VAT e-commerce B2C distance selling threshold use 2025 – VAT in the Digital Age

EU limits €10,000 VAT e-commerce B2C distance selling threshold use 2025 – VAT in the Digital Age

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ViDA – EU sellers may only utilise from their resident country the B2C VAT threshold on cross-border sales From January 2025, EU resident sellers will be limited in their use of the €10,000 intra-community distance selling threshold. Going forward, they will only be able to

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

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