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VAT in the Digital Age for the Single VAT Registration

The EU Commission’s VAT in the Digital Age proposals include a single VAT registration to ease cross-border trade.

Due to enter into force on 1 January 2025, the proposals are part of the commission’s initiative to modernise VAT in the EU. The single VAT registration proposals would mean only registering for VAT once across the EU under a wider number of in-scope transactions, reducing VAT administration costs and time.

  • B2C implications of the single VAT registration
  • Implications for online platforms selling into the EU
  • B2B implications of the single VAT registration

Source: SOVOS

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