Gennemse publikationer efter emne

This part of the Study on VAT in the Digital Age, prepared for the European Commission, Directorate General for Taxation and Customs Union (DG TAXUD), focuses on the VAT treatment of the platform economy. It aims to: (i) provide an estimate of the size of the platform economy in the EU, (ii) ana...

This Report was prepared within the framework of the study on VAT in the Digital Age for the European Commission, Directorate General for Taxation and Customs Union. The Report covers three distinct but interrelated areas of VAT policy: 1) Digital Reporting Requirements (DRRs); 2) The VAT Treatm...

This part of the study focused on progress towards a Single Place of VAT registration in the EU (i.e. the minimisation of situations where businesses are obliged to VAT register in more than one Member State) and improvements to the Import One-Stop Shop (IOSS) regime. The study examined the cont...