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Document 52022PC0701
VAT in the Digital Age
Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital age
- Initiative summary:
- The Commission’s action plan for fair and simple taxation underlined the need to reflect on how technology can be used by tax authorities to fight tax fraud and benefit businesses, and whether the current VAT rules are adapted to doing business in the digital age. The action plan announced a legislative proposal for 2022 under the heading “VAT in the Digital Age” covering 1) VAT reporting obligations and e-invoicing 2) VAT treatment of the platform economy 3) Single EU VAT registration.
- EuroVoc thesaurus:
- fiscal policy; common tariff policy; tax harmonisation; exchange of information; electronic government; VAT; electronic commerce; goods and services; supply; tax evasion; intra-EU trade; e-invoicing; provision of services; administrative cooperation; distance selling
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- Documents:
- Ares(2022)4489043 (Factual summary report of the public consultation)
- Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/07/2022 - 30/09/2022
- Open public consultation planned
- 01/10/2021 - 31/12/2021
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
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COM/2022/701 final (Proposal for a directive)
SWD/2022/393 final (Impact assessment)
SWD/2022/394 final (Summary of impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8