On 21 January 2022, the European Commission (EC) launched a public consultation on the new legislative package forming part of its plan “VAT in the Digital Age”, namely: Single VAT registration Digital Reporting Requirements (DRR) and e-invoicing VAT treatment of the platform...
The new business models that have emerged from the widespread use of new technologies, a legacy of the digital revolution that brought about the arrival of information and telecommunications technology in the mid-20th century, have had a disruptive impact on national tax systems, who must face a...
As much publicized in the media, since the 1st July 2021 there is a new scenario of the VAT treatment of the B2C distant sales of goods of companies operating from outside the European Union when selling to final consumers in any of the 27 member states. This represents a drastic change in...
Uncertainty is the word two weeks before the contemplated deadline for the UK leaving the European Union. It must be remembered that since 1st November 2019, the date when the UK's exit will finally take effect, it will become a "third country”, with two possible scenarios: - Acceptance of the...
