REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Note that the amendents of the European Parliament are non-binding.
Main amendments:
- 1-year delay of the entry into force of the three main pillars of the ViDA package
- extension of the 2 working days’ deadline for the issuance of e-invoices for cross-border transactions to 8 working days
- introduction of an exemption for SMEs platforms from the deemed supplier obligations
Source europarl.europa.eu
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "European Union"
- Reevaluating EDIFACT Exclusion in B2B E-Invoicing under ViDA
- CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes, Treated as Discounts Instead
- CJEU Rules In-Game Gold Sales Subject to VAT, Not Exempt as Currency or Voucher
- Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT
- Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers
