Quote
Eggers, J., & Schachtsieck, M. (2023). The ViDA proposals of the European Commission. VAT Law, 11th year(13), 493-502. Retrieved from 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.
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Keywords
Digitale Meldepflichten
Mehrwertsteuerbetrug
Umsatzsteuer
elektronische Rechnungen