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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 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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‘Shall Allow’ option for non-residents to use B2B reverse charge; currently member states control the option to implement as ‘may’ provision under Article 194 The European Commission is to push for harmonisation of the rules for the simplification that allows non-resident traders selling in an

EU EC Sales List replaced by Digital Reporting Requirements July 2030 – VAT in the Digital Age

EU EC Sales List replaced by Digital Reporting Requirements July 2030 – VAT in the Digital Age

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ViDA 2030 near-live reporting of EU Intra-community supplies replaces EC Sales List The new Digital Reporting Requirements (DRR) , proposed as part of the EU VAT in the Digital Age package, will retire the EC Sales List (ESL) requirement from 1 July 2030. Instead of ECL’s,

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