The ABI is concerned that the introduction of non-harmonised digital reporting requirements and e-invoicing is effectively fragmenting the single market. While the ABI does not consider that Member States should be required to implement such requirements, if they do decide to do so the ABI considers that it is highly desirable that the systems should be implemented in so far as possible in a harmonised manner. They should also be implemented in a manner that seeks to minimise the burdens on businesses.
Source Italian Banking Association (ABI)
Input by other organizations into the public consultation
See also – The Library of VAT in the Digital Age (VIDA)
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "European Union"
- Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
