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VAT in the digital age: towards an obligation of e-invoicing and abolition of the VAT return?

On 8 December 2022, the European Commission proposed a package of VAT measures for a digital age. The day before, a senior official of the European Commission was already allowed to give a tip of the veil during an ETAF conference.

The package contains three pillars: a unique European VAT registration, an update of the rules for passenger transport and for platforms offering tourist accommodation, and finally the obligation to e-invoic for intra-Community supplies, including e-reporting.

Source ITAA

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