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EU’s VAT in the digital age: implications for the UK

The EU proposals are part of its VAT in the digital age (ViDA) plans. The Treasury notes that ViDA could have an impact on Northern Ireland, given that the NI VAT rules for supplies of goods remain aligned with the EU. The notes highlight that the UK may need to develop new systems and reporting structures, should the proposed digital reporting requirements be implemented across the EU.

Source: taxjournal.com

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