05.02.23
Summary of VAT Expert Group meeting (with a focus on ViDA)
The VAT expert group convened in March 2023, and, unsurprisingly, the main topic discussed was the VAT in the Digital Age (ViDA) proposal. It was acknowledged that overall, the reception from all Member States has been positive, with limited major cause for concern.
The proposal focuses on 3 main areas: Digital Reporting Requirements (DRRs), the platform economy and single place of registration. Again, it was noted that the major cause of concern rests with the latter two elements of the proposal. Despite concerns being raised, the feedback has been positive and constructive.
A summary of the minutes of the minutes can be accessed below:
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Commission survey requesting e-invoicing feedback
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Carbon border adjustment mechanism – CBAM (other taxes)
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Summary of VAT Expert Group meeting (with a focus on ViDA)
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Opinion of the European Data Protection Supervisor (EDPS) on VAT in the Digital Age (ViDA) proposal
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European Commission consultation regarding the approach of ViDA reforms
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ViDA legislative process framework
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VAT in the Digital Age proposals available in all languages
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EU and Singapore – Digital Partnership
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VAT in the digital age – extension of feedback period
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VAT in the Digital Age (ViDA) proposal
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Carbon border adjustment mechanism
- Otros impuestos aplicables