European Union: Submitted Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age

On 8 December 2022, European Commission submitted a proposal for a Directive as regards for the digital age. The Directive aims to uniform the process and information that must be submitted electronically across the Member States. Furthermore, the proposed Directive would also establish rules for electronic invoices involving cross-border trade. In addition, platforms offering short-term accommodation rental services would be categorised as a sector similar hotel industry and consequently subject to VAT. The housing supplier will be exempted from VAT.