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Document 52022PC0701

    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:
    porezna politika; zajednička carinska politika; utaja poreza; elektroničko izdavanje računa; PDV; e-uprava; opskrba; usklađivanje poreznih propisa; elektronička trgovina; roba i usluge; pružanje usluga; trgovina unutar EU-a; davanje informacija; prodaja na daljinu; upravna suradnja