Quote
J. Eggers and M. Schachtsieck, "Die ViDA-Vorschläge der Europäischen Kommission," VAT Law, vol. 11, no. 13/23, pp. 493-502, 2023 [Online]. Available: https://beck-online.beck.de/Bcid/Y-300-Z-MWSTR-B-2023-S-493-N-1
Content
On December 8, 2022, the European Commission published legislative proposals which, in addition to the new regulations for the platform economy and a single VAT registration, provide for the introduction of digital reporting obligations at transaction level. Based on electronic invoicing, the digital reporting obligations should help to significantly curb the ongoing cross-border VAT fraud. The article analyzes the extent to which the mandatory digital reporting of cross-border transactions increases the risk of detection for fraudsters and which gaps still exist in the proposed reporting system at the current time.
Keywords
Digitale Meldepflichten
Mehrwertsteuerbetrug
Umsatzsteuer
elektronische Rechnungen