EU VAT in the Digital Age (ViDA)
On 8 December 2022, the European Commission1 launched a package of proposals aimed at – as the Commission expressed it – “adapting the EU VAT system to the digital age”. As regards the VAT system, the amendments2 to the EU VAT Directive (Directive 2006/1123) form the heart of this “modernization” process. The “ViDA” proposal is accompanied by proposals to amend the VAT Implementing Regulation4, which contains binding interpretations of the provisions of the VAT Directive, and to amend the arrangements for administrative cooperation (exchange of information) between the Member States of the European Union5.
Author: Walter van der Corput, EU VAT Academy.
Source: Orbitax
