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An EU VAT System Fit for the Digital Age? The Reform Proposals (Part 1)

On Dec. 8, the European Commission unveiled the biggest value-added tax reform package of this century. The long-awaited proposals on ”VAT in the Digital Age,” consisting of one directive and two regulations, will introduce a tax collection obligation for platforms operating in the short-term accommodation rental and passenger transport sectors, expand the scope of the One-Stop Shop, and introduce new tax compliance obligations for intra-EU trade.

Source Bloombergtax

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