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A Brief Guide to the VAT in the Digital Age Proposals
 
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What's changing and how?

A quick overview of the salient features of the proposals which address e-Invoicing, new rules for short term accommodation and passenger transport via platforms and the replacement of recap statements with near-to real-time submission of invoice data...

 
 

The package of proposals published on 8 December 2022 put forward amendments to the VAT Directive 2006/112 EC and the Implementing Regulation 282/2011 EC, which will be implemented in three phases, currently targeted for 2024, 2025 and 2028. The salient features of the proposals are highlighted below...

 
 

Join the discussion on the VAT in the Digital Age Proposals on 22 March 2023

Our first panel discussion at the MIT VAT Practitioners' Forum is "A Spotlight on...the VAT in the Digital Age Proposals" - moderated by Sarah Cassar Torregiani, panelists Saviour Bezzina (EY), Louise Grima (KPMG), Anna Herrera (PWC) and Nico Sciberras (Office of the CfR) will be sharing their views and insights into what we can expect and how the changes may impact businesses in practice. Join the discussion...Have your say.