ViDA – the most ambitious reforms to the EU VAT regime in decades will be unveiled on 8th December 2022. What should we expect? I’ve dusted off my crystal ball. A treat. And in this blog I get to speculate what big changes to EU
Extension of OSS return for cross-border B2C and B2B goods and services transactions as part of VAT in the Digital Age reforms. 3 options for transfers of own goods challenge The European Commission (EC) is set to publish draft VAT Directive amendments by 7 December
As the six-month French Presidency of the Council of the EU ends, it reviews progress to date on a range of VAT measures France took up the rotating Presidency role on 1 January 2022, and has provided an update on various EU VAT reforms. The
Extension of OSS return – Single VAT registration in the EU – for cross-border B2C and B2B transactions as part of VAT in the Digital Age reforms The European Commission (EC) is set to publish draft VAT Directive amendments this autumn for the extension of
New German government rekindles interest in VAT regime reforms shifting the place of taxation on B2B intra-community supplies of goods to destination-based taxation The new German coalition government has committed to supporting a stranded EU VAT regime reform which would shift the obligation to charge
Grand plan may now fall to side as VAT in the Digital Age reforms progress The proposed grand solution to tackle over €50billion in EU VAT fraud, the Definitive VAT System, is in trouble. The plan to switch from an origin to destination-based VAT on
VAT compliance simplifications; new tax collections role for marketplaces On 1 July 2021, the European Union introduced three key reforms to simplify their B2C e-commerce VAT regime, and help eliminate an estimated €1.5 billion in fraud affecting the EU B2C goods sector. The reforms will
The European group of finance ministers, Economic and Financial Affairs Council (ECOFIN), reported to the European Council on progress of various EU VAT reforms. This came on 3 June 2021. Follow all the European Union’s completed and planned reforms via VAT Calc’s EU VAT reform
e-book VAT rate harmonised with paper equivalents The Council of the European Union has today agreed to permit member states to reduce the Value Added Tax rates on income from e-books and electronic publications. Previously, only printed books and press listed in Annex III of
From 1 January 2019, the 27 member states of the EU adopted harmonised rules on the VAT treatment of single-use and multi-use retail vouchers. These reforms are enacted by the VAT COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards the treatment of vouchers A voucher is
