Looking back @2021 #13: Activities of the VAT Expert Group

Highlights

The VAT Expert Group consisting of 40 experts on European VAT

• met 2 times in 2021 as VAT Expert Group
• joined 2 Fiskalis meetings on ”VAT in the Digital Age”
• its subgroup on Platform Economy met several times
• the VAT Expert Group presented a document on ECJ/CJEU Cases to the VAT Committee
• and prepared a paper on ”Fixed Establishments”

Meeeting Documents

• VAT Expert Group meetings

  • Nov 29, 2021: VAT Expert Group meeting #30 on Nov 29, 2021: Discussion on Platform Economy, ECJ VEGA International

  • February 24, 2021: Minutes of the 29th meeting of the EU VAT Expert Group of February 24, 2021
• Fiskalis meeting ”VAT in the Digital Age”
  • Oct 27-29, 2021: Fiscalis 2021 Workshop “VAT in the Digital Age”
  • May 31, June 2, 2021: Fiscalis 2021 Workshop “VAT in the Digital Age”
• Subgroup Platform economy
  • April 18& May 20, 2021: VAT Expert Group – Subgroup Platform Economy 6th and 7th meeting
  • March 30, 2021: VAT Expert Group – Subgroup Platform Economy 5th meeting on March 30, 2021
  • March 9, 2021: EU VAT Expert Group – Subgroup Platform Economy – Agenda of the 4th meeting on March 9, 2021
  • EU VAT Expert Group – Subgroup Platform Economy – Agenda & Minutes of the 1st meeting on Jan 12, 2021
• Presentation to the VAT Committee
  • April 19, 2021: Presentation of the VAT Expert Group to the VAT Commitee on selected ECJ/CJEU Cases (April 19, 2021)
• Other
  • VAT Expert Group: Contribution on ”Fixed Establishment” – reference to many issues in the EU MS

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1. Brexit
2. E-Commerce VAT Directive launched in the EU per July 1, 2021
3. Next to the EU, 14 countries implemented VAT on E-Commerce, another 7 will implement in 2022
4. Saudi-Arabia is the first country in the Middle East launching E-Invoicing, UAE may follow
5. The concept of Fixed Establishments remains a major risk, and even why?
6. Intrastat: Major updates applicable as of Jan 1, 2022
7. Implementation/changes E-Invoicing & Real Time Reporting during 2021
8. ECJ cases decided in 2021 on ”Taxable Amount”

9. Increased focus on Fighting Climate Change – Carbon tax

10. 49 ECJ VAT Cases decided (incl. orders) in 2021
11. Split Payments
12. Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied