The European Commission’s VAT Expert Group recommends “building an efficient, fair, and neutral VAT framework”, following the adoption by the EU Council in November of the legislative package on VAT in the Digital Age (ViDA) (see EUROPE B13518A13), in its report published on Monday 16 December.
“If adopted, [this framework] would reduce administrative burdens for businesses, streamline the VAT system across Member States, and position VAT as a robust, future-ready tax structure...