Since 2015, the European Union has been gradually implementing a series of reforms designed to create a Digital Single Market across the EU. In setting its reform agenda, the European Commission ...

The 2023 EU VAT Gap Report, recently published by the European Commission, demonstrates that the VAT gap narrowed again in 2021, continuing the trend that began in 2013. In this article, we look at ...

Without much fanfare, last year, the EU introduced its new VAT One-Stop Shop (OSS), an electronic portal for businesses to pay their value-added tax (VAT) on e-commerce sales within the EU. It’s a ...

- WELCOMES the Commission Communication "Towards a single EU VAT area - Time to decide" (VAT Action Plan) and TAKES NOTE of the Special Report of the Court of Auditors No. 24: "Tackling ...