At its plenary session on Wednesday 22 November, the European Parliament adopted its opinion on the new framework for e-commerce and the revised value added tax (VAT) rules (see EUROPE 13278/21), and on VAT in the digital age (ViDA) (see EUROPE 13278/22).
“Adapting VAT to the digital age is necessary, but we also need to give businesses and tax authorities greater flexibility to comply with these new requirements”, commented the rapporteur, Olivier Chastel (Renew Europe, Belgian), in a press release.
Part of the customs reform package, the first report, adopted by 603 votes to 23 with 10 abstentions, is a revision of a directive that amends the VAT rules applicable to taxable persons who facilitate distance sales of imported goods. MEPs fully support the European Commission’s proposal.
Read the report: https://aeur.eu/f/9og
The second report, adopted by 570 votes to 17 with 52 abstentions, aims to adapt the EU’s VAT system to the realities of today’s digital age. In their opinion, MEPs proposed extending the deadline for entry into force by one year to give companies time to prepare in full knowledge of the rules they will have to comply with. MEPs also made a number of changes to the Commission's proposals concerning the obligations of online platforms, particularly those operating in the short-term accommodation sector.
To read the report: https://aeur.eu/f/9oi
The third report, adopted by 615 votes to 10 with 15 abstentions, concerns the updating of the VAT administrative cooperation arrangements. In their opinion, MEPs call for better cooperation between all the players involved in the fight against VAT fraud, in particular the European Public Prosecutor’s Office (EPPO), the ‘Eurofisc’ expert group, Europol, the EU’s judicial cooperation unit ‘Eurojust’ and the European Anti-Fraud Office (OLAF).
To read the report: https://aeur.eu/f/9ol (Original version in French by Anne Damiani)