VAT in the Digital Age consultation

The Commission’s Action Plan for Fair and Simple Taxation (See MIT News 16 July 2020) followed by its work programme for 2022 (See MIT news 20 October 2021), included a legislative proposal for 2022 under the heading ‘VAT in the digital age’ covering:

1) VAT reporting obligations and e-invoicing

2) VAT treatment of the platform economy and

3) single EU VAT registration.

The Commission has now launched a public consultation.

The consultation period closes on 17 February 2022.