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In part 4 of our newsletter series on the ‘VAT in the Digital Age’ reform, we deal with the so-called single VAT registration. The concept of a single VAT registration is based on a number of measures that are intended to eliminate the previous need for VAT registrations abroad. To achieve this, the One-Stop-Shop procedure and the rules on the reverse charge mechanism for B2B supplies by non-resident taxable persons in other EU Member States will be gradually extended as of 1 January 2027 and 1 July 2028. However, as is so often the case, the devil is in the detail. Member States are free to exercise options, and certain transactions will continue to require a registration abroad.
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Following the ECOFIN Council's approval of the ViDA package, we would like to inform you in this newsletter about the e-invoicing obligations and digital transactional reporting obligations that companies will face. In a first step, the course will be set for national e-invoicing obligations. Later, e-invoicing and reporting obligations will be introduced at EU level. Key changes will then be a standardised definition for e-invoices and timely reporting obligations for both cross-border and national transactions.
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Dieser Newsletter behandelt die Neuregelungen im Rahmen der Reform „VAT in the Digital Age“, die der E-Commerce-Branche zugutekommen sollen. Mit den Neuregelungen in diesem Bereich soll sich für viele Unternehmer, auch gerade für Onlinehändler, die Anzahl der notwendigen Registrierungen im EU-Ausland reduzieren. Als Voraussetzung hierfür wird vor allem eine deutliche Erweiterung der One-Stop-Shop-Verfahren angestrebt. Die Neuregelungen werden zeitlich in zwei Schritten eingeführt – zum 01.01.2027 und zum 01.07.2028. Ob davon alle Beteiligten profitieren können, bleibt abzuwarten.
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