On 08.12.2022, the European Commission published a draft directive for the “VAT in the Digital Age” initiative. The changes concern the treatment of the platform economy, the VAT reporting obligations and e-invoicing, as well as the uniform EU VAT registration. In a short series of newsletters to be published over the next three days, we will explain the different changes resulting from the draft directive. In this newsletter, we provide an overview of the new deemed reseller model for short-term accommodation rental and passenger transport, as well as the extension of the deemed reseller model for online marketplaces.
Source: KMLZ
Latest Posts in "European Union"
- EU Parliament Approves CBAM Reforms: New 50-Ton Threshold, Delayed Certificate Purchases to 2027
- ViDA: Transforming EU VAT with Harmonized e-Invoicing and Real-Time Reporting
- EU Court Ruling on Arcomet: Transfer Pricing Adjustments Pose VAT Risks for Companies
- Italian Tax Authorities Remove Non-EU Companies from VIES for Failing New VAT Guarantee Requirements
- Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud
