VAT in the Digital Age Proposal: Can DRR Tackle VAT Fraud?

The European Commission has proposed the use of e-invoicing and digital reporting requirements for intra-EU transactions to tackle VAT fraud and prevent market fragmentation.
However, this proposal fails to address the root cause of missing trader fraud and may compromise the confidentiality of business data.
It also opens the door to new forms of fraud and imposes additional costs on businesses.
The proposal should consider fundamental concepts and alternative solutions. If adopted, citizens can challenge any legal deficiencies through the procedure outlined in article 263 of the TFEU.