European Union: "VAT in the Digital Age" amendment to EU VAT Directive to include digital platforms
Progress
Current status
under deliberation
15 Apr 2022 processing consultation
20 Jan 2022 in consultation
Scope
Implementers
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
supranational
Timeline of events
Consultation closed on amendment to VAT Directive to include digital platforms
On 15 April 2022, the EU Commission closed the consultation on its legislative proposal to amend the VAT Directive ("VAT in the Digital Age"), announced as part of its action plan for fair and simple taxation. Amendments would cover reporting obliga…
SourceEvent type
law
Action type
consultation closed
Government branch
executive
Government body
central government
Consultation opened on amendment to VAT Directive to include digital platforms
On 20 January 2022, the EU Commission opened a consultation on its legislative proposal to amend the VAT Directive ("VAT in the Digital Age"), announced as part of its action plan for fair and simple taxation. Amendments would cover reporting obliga…
SourceEvent type
law
Action type
consultation opened
Government branch
executive
Government body
central government