Member states expressed concerns regarding tight deadlines for single VAT registration and e-invoicing, considering the technical complexities. ECON previously recommended a 1-year delay. Member states also desired flexibility in e-invoicing and digital reporting for domestic transactions, disagreeing with pre-clearance model/validation checks. Concerns about competition distortion and neutrality in the platform economy were raised, with some member states advocating for increased reporting requirements on marketplaces.
Source: meridianglobalservices.com
