The rise of online marketplaces has revolutionised the way businesses operate, providing ways for even the smallest businesses to reach customers on a global scale. In response, tax authorities are working to level the playing field from a VAT perspective for the new emerging business models within the marketplace ecosystem. In the European Union (EU), VAT marketplace rules are evolving and from a tax perspective the definition of marketplaces is broadening.
- The EU VAT Regulations of July 2021
- Determining Liability for Marketplace VAT
- Looking Ahead to ViDA
- The Shifting Scope of Marketplace VAT Compliance
Source: www.vertexinc.com
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