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Document 52022PC0704
VAT in the Digital Age
Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes
- 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; carriage of goods; provision of services; supply; goods and services; VAT; taxpayer; carriage of passengers; Internet; distance selling; property leasing
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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:
- COM/2022/704 final (Proposal for an implementing regulation)
- Leading service:
- Directorate-General for Taxation and Customs Union