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VAT News 46/2024
VAT in the Digital Age (Part 3): Electronic invoices and digital reporting requirements
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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VAT News 45/2024
VAT in the Digital Age (Part 2): Single VAT Registration and its practical consequences in eCommerce
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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VAT News 44/2024
VAT in the Digital Age (Part 1): New deemed reseller models for digital platforms
The ECOFIN Council approved the amendment to the EU VAT Directive as part of the ‘VAT in the Digital Age’ initiative. This means that the amendments provided for in the compromise proposal of 30 October 2024 will now enter into force. The amendments to the EU VAT Directive are going to extend the existing deemed reseller model for online marketplaces. Moreover, deemed reseller models are going to apply to digital platforms which facilitate short-term accommodation rental or passenger transport. In this newsletter, we would like to inform you about relevant details.
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