In his e-presentation, Christian Amand discusses the European Commission’s pillar 1 of the VAT in the Digital Age proposal (ViDA) to impose the general use of e-invoicing as well as digital reporting requirements for intra-Community transactions, allegedly with a view to tackling VAT fraud and prevent fragmentation in the internal market. He explains why, in his opinion, the proposed rules are likely to miss their target to close opportunities for VAT fraud and wonders why simpler and more effective alternative solutions have no longer been considered by the European Commission.
e-Presentation | November 2023 | Learning time: 41 minutes
e-Presentation by Christian Amand, Tax Lawyer, Xirius, Brussels; former Chairman of the VAT and Indirect Taxation Group of the Confédération Fiscale Européenne (CFE).